https://www.taxtmi.com/acts?id=40530 Amendment enlarges the list of withholding provisions attracting the special deduction rates under section 206AB and omits a bracketed definitional phrase. It further revises the definition of "specified person" so that the provision applies where the person has not furnished the return for the assessment year relevant to the immediately preceding previous year (for which the time for filing has expired) and the aggregate of TDS and TCS in that previous year meets the statutory threshold. The amendment takes effect from the start of the next fiscal year under the Bill. en-us Tue, 01 Feb 2022 16:01:04 +0530 Fri, 04 Feb 2022 18:28:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40530 Amendment enlarges the list of withholding provisions attracting the special deduction rates under section 206AB and omits a bracketed definitional phrase. It further revises the definition of "specified person" so that the provision applies where the person has not furnished the return for the assessment year relevant to the immediately preceding previous year (for which the time for filing has expired) and the aggregate of TDS and TCS in that previous year meets the statutory threshold. The amendment takes effect from the start of the next fiscal year under the Bill. Act-Rules Bills Tue, 01 Feb 2022 16:01:04 +0530 https://www.taxtmi.com/acts?id=40530