At what rate the payer will deduct tax if I do not furnish my Permanent Account Number to him? ​​​

As per section 206AA​, if you do not furnish your Permanent Account Number to the payer (i.e., deductor), then the deductor shall deduct tax at the higher of the following rates :

• At the rate specified in the relevant provision of the Act.

• At the rate or rates in force, i.e., the rate prescribed in the Finance Act. 

• At the rate of 20%.​