evidence: TDS shall be deducted at prescribed rates if cash is withdrawn in excess of Rs 20 lakh during the financial year by the taxpayer. [...] The limit of Rs 1 crore in a financial year is with respect to per bank or post office account and not per the taxpayer’s account. In other words, bank or post office level, not at PAN level. [...] -2% on the cash payments/withdrawals of more than Rs 20 lakh and up to Rs 1 crore -5% for withdrawal exceeding Rs 1 crore