https://www.taxtmi.com/circulars?id=64860 Sections 206AB and 206CCA impose a higher rate of tax deduction or collection on specified persons, defined by non-filing of returns for the two relevant assessment years and specified aggregate TDS/TCS thresholds; a CBIT functionality enables single or bulk PAN searches against a list prepared at the start of each financial year, with names removed upon valid return filing, revised/belated TDS/TCS filings, or threshold change, while the list remains static for that financial year and deductors remain responsible for proviso-based due diligence. en-us Mon, 21 Jun 2021 00:00:00 +0530 Tue, 22 Jun 2021 09:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64860 Sections 206AB and 206CCA impose a higher rate of tax deduction or collection on specified persons, defined by non-filing of returns for the two relevant assessment years and specified aggregate TDS/TCS thresholds; a CBIT functionality enables single or bulk PAN searches against a list prepared at the start of each financial year, with names removed upon valid return filing, revised/belated TDS/TCS filings, or threshold change, while the list remains static for that financial year and deductors remain responsible for proviso-based due diligence. Circulars Income Tax Mon, 21 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64860