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Compliance Check for Identifying the 'Specified Persons' for the purposes of section 206AB and 206CCA - Order under section 138(1)(a)(i) of the Income-tax Act,1961
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Specified Person identification via Project Insight enables tax deductors to verify applicability under sections 206AB and 206CCA. CBDT designates the Director General of Income-tax (Systems) to provide information via the Project Insight portal to TAN-registered tax deductors/collectors to identify Specified Persons under sections 206AB and 206CCA. Data to be furnished includes masked PAN name, PAN allotment date, PAN-Aadhaar link status (Linked; Not Linked; Exempt; Not-Applicable) for individual PAN holders, and a Yes/No indicator of specified person status. Procedural details and data format will be notified by the Director General after CBDT approval.
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.
Specified Person identification via Project Insight enables tax deductors to verify applicability under sections 206AB and 206CCA.
CBDT designates the Director General of Income-tax (Systems) to provide information via the Project Insight portal to TAN-registered tax deductors/collectors to identify Specified Persons under sections 206AB and 206CCA. Data to be furnished includes masked PAN name, PAN allotment date, PAN-Aadhaar link status (Linked; Not Linked; Exempt; Not-Applicable) for individual PAN holders, and a Yes/No indicator of specified person status. Procedural details and data format will be notified by the Director General after CBDT approval.
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