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    <title>Compliance Check Functionality for Section 206AB &amp; 206CCA of Income-tax Act 1961</title>
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    <description>Higher withholding applies to specified persons who have not filed the relevant return and meet the tax-deduction/collection threshold; CBDT authorised the Director General of Income-tax (Systems) to provide identification through a Reporting Portal functionality &quot;Compliance Check for Section 206AB &amp; 206CCA.&quot; Registered tax deductors/collectors using TAN-linked e-filing credentials and a designated principal officer can perform PAN Search or Bulk Search to obtain masked name, PAN allotment date, PAN-Aadhaar link status, specified person status and determination date, with supporting guidance and time-limited CSV outputs for bulk queries.</description>
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