Part of: Section 206AA — Requirement to furnish Permanent Account Number
(6) Where the Permanent Account Number provided to the deductor is invalid or does not belong to the deductee, it shall b e deemed that the deductee has not furnished his Permanent Account Number to the deductor and the provisions of sub -section ( 1) shall apply accordingly .] 6[(7) The provisions of this section shall not apply to a non -resident, not being a company, or to a foreign company, in respect of -