https://www.taxtmi.com/circulars?id=65603 Finance Act amendments revise specified person to require non-filing in the relevant previous year plus an aggregate TDS/TCS threshold; an automated portal generates a start-of-year list of specified persons, no new names are added during the financial year, and names are removed when valid returns are filed or TDS/TCS aggregates fall below the threshold. Deductors may rely on the start-of-year list but must perform due diligence for non-residents with permanent establishments; portal users are discouraged from requesting external proof of filing. en-us Tue, 17 May 2022 00:00:00 +0530 Wed, 18 May 2022 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65603 Finance Act amendments revise specified person to require non-filing in the relevant previous year plus an aggregate TDS/TCS threshold; an automated portal generates a start-of-year list of specified persons, no new names are added during the financial year, and names are removed when valid returns are filed or TDS/TCS aggregates fall below the threshold. Deductors may rely on the start-of-year list but must perform due diligence for non-residents with permanent establishments; portal users are discouraged from requesting external proof of filing. Circulars Income Tax Tue, 17 May 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65603