Higher Rate of Tax Collection at Source (TCS) for non-furnishing of ITR u/s 206CCA: RBI excluded from "Specified person". https://www.taxtmi.com/highlights?id=77887 The Central Government issued Notification No. 46/2024, u/s 206CCA(3)(ii), notifying the Reserve Bank of India as a person under the provision. This notification excludes RBI from the category of "Specified person" for higher Tax Collection at Source (TCS) due to non-furnishing of Income Tax Return (ITR). en-us Tue, 28 May 2024 12:36:16 +0530 Tue, 28 May 2024 12:36:16 +0530 TaxTMI RSS Generator Higher Rate of Tax Collection at Source (TCS) for non-furnishing of ITR u/s 206CCA: RBI excluded from "Specified person". https://www.taxtmi.com/highlights?id=77887 The Central Government issued Notification No. 46/2024, u/s 206CCA(3)(ii), notifying the Reserve Bank of India as a person under the provision. This notification excludes RBI from the category of "Specified person" for higher Tax Collection at Source (TCS) due to non-furnishing of Income Tax Return (ITR). Highlights Income Tax Tue, 28 May 2024 12:36:16 +0530 https://www.taxtmi.com/highlights?id=77887