Higher Rate of Tax Collection at Source (TCS) for non-furnishing of ITR: Central Government notifies the Reserve Bank of India u/s 206CCA(3)(ii) - RBI excluded from scope of 'Specified person' - 46/2024 - Income Tax Act, 1961
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Higher rate TCS: Reserve Bank of India notified under the proviso to section 206CCA, effective on publication. Central Government notifies the Reserve Bank of India to be the person referred to in clause (ii) of the proviso to sub-section (3) of section 206CCA of the Income-tax Act, 1961, relating to collection of tax at source at a higher rate for non-furnishing of income-tax returns; the notification takes effect from its publication in the Official Gazette.
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 rate TCS: Reserve Bank of India notified under the proviso to section 206CCA, effective on publication.
Central Government notifies the Reserve Bank of India to be the person referred to in clause (ii) of the proviso to sub-section (3) of section 206CCA of the Income-tax Act, 1961, relating to collection of tax at source at a higher rate for non-furnishing of income-tax returns; the notification takes effect from its publication in the Official Gazette.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
