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    <title>Compliance Check Functionality for Section 206AB &amp; 206CCA of Income-tax Act 1961</title>
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    <description>Compliance verification for higher withholding under Section 206AB and Section 206CCA is provided via a portal-based &quot;Compliance Check&quot; that identifies &quot;Specified Persons&quot;-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 &quot;Specified Person&quot; status with relevant timestamps.</description>
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