At what rate should the TDS be deducted u/s 194A?

At what rate should the TDS be deducted u/s 194A?

TDS is to be deducted at the rate of 10%. If the recipient of income doesn’t furnish his PAN to deductor, then TDS is to be deducted @ 20%. No surcharge, education cess or SHEC will be added to the basic rates.


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