https://www.taxtmi.com/acts?id=40532 Amendment to section 206CCA removes the parenthetical term "collectee" in sub section (1) and redefines specified person in sub section (3) as one who has not furnished the return of income for the assessment year relevant to the previous year immediately preceding the financial year in which tax is required to be collected, where the time limit under section 139(1) has expired and the aggregate of tax deducted at source and tax collected at source in that previous year meets the threshold. en-us Tue, 01 Feb 2022 16:01:31 +0530 Tue, 01 Feb 2022 16:01:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40532 Amendment to section 206CCA removes the parenthetical term "collectee" in sub section (1) and redefines specified person in sub section (3) as one who has not furnished the return of income for the assessment year relevant to the previous year immediately preceding the financial year in which tax is required to be collected, where the time limit under section 139(1) has expired and the aggregate of tax deducted at source and tax collected at source in that previous year meets the threshold. Act-Rules Bills Tue, 01 Feb 2022 16:01:31 +0530 https://www.taxtmi.com/acts?id=40532