Higher withholding rates for non-filers: increased tax collection at source where payor receives payment from specified person. Section 206CCA mandates special collection-at-source where tax is collectible under Chapter XVII-BB: tax must be collected at the higher of two rates prescribed in the section; if section 206CC also applies, collection is at the higher rate determined under both provisions. The section applies to a ''specified person'' who has failed to file returns for two consecutive relevant assessment years and whose aggregate tax deducted and collected at source meets the specified threshold in each year; non-residents without a permanent establishment in India are excluded, and ''permanent establishment'' includes a fixed place of business.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Higher withholding rates for non-filers: increased tax collection at source where payor receives payment from specified person.
Section 206CCA mandates special collection-at-source where tax is collectible under Chapter XVII-BB: tax must be collected at the higher of two rates prescribed in the section; if section 206CC also applies, collection is at the higher rate determined under both provisions. The section applies to a ''specified person'' who has failed to file returns for two consecutive relevant assessment years and whose aggregate tax deducted and collected at source meets the specified threshold in each year; non-residents without a permanent establishment in India are excluded, and ''permanent establishment'' includes a fixed place of business.
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