https://www.taxtmi.com/acts?id=39427 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. en-us Mon, 01 Feb 2021 20:02:07 +0530 Mon, 01 Feb 2021 20:02:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39427 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. Act-Rules Bills Mon, 01 Feb 2021 20:02:07 +0530 https://www.taxtmi.com/acts?id=39427