Higher rate TDS under section 206AB: use Compliance Check tool to verify deductee return filing status and specified person status. The Income-tax Department has provided a 'Compliance Check for section 206AB & 206CCA' online functionality allowing a tax deductor to submit one or multiple PANs and obtain an automated response confirming whether a person is a specified person by reference to their IT return filing status for the purpose of applying higher rate TDS.
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Provisions expressly mentioned in the judgment/order text.
Higher rate TDS under section 206AB: use Compliance Check tool to verify deductee return filing status and specified person status.
The Income-tax Department has provided a "Compliance Check for section 206AB & 206CCA" online functionality allowing a tax deductor to submit one or multiple PANs and obtain an automated response confirming whether a person is a specified person by reference to their IT return filing status for the purpose of applying higher rate TDS.
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