Specified Person status verification enables withholding agents to identify higher TDS/TCS applicability via a PAN-based compliance check. Compliance verification for higher withholding under Section 206AB and Section 206CCA is provided via a portal-based 'Compliance Check' that identifies 'Specified Persons'-those who have not filed returns for the two relevant assessment years and meet specified TDS/TCS thresholds, excluding certain non-residents. Registered tax deductors/collectors use TAN-based registration and a principal officer to access PAN Search and Bulk Search modes, which return masked identifying data, PAN-Aadhaar link status and the determined 'Specified Person' status with relevant timestamps.
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Provisions expressly mentioned in the judgment/order text.
Specified Person status verification enables withholding agents to identify higher TDS/TCS applicability via a PAN-based compliance check.
Compliance verification for higher withholding under Section 206AB and Section 206CCA is provided via a portal-based "Compliance Check" that identifies "Specified Persons"-those who have not filed returns for the two relevant assessment years and meet specified TDS/TCS thresholds, excluding certain non-residents. Registered tax deductors/collectors use TAN-based registration and a principal officer to access PAN Search and Bulk Search modes, which return masked identifying data, PAN-Aadhaar link status and the determined "Specified Person" status with relevant timestamps.
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