https://www.taxtmi.com/notifications?id=142624 Amendments require furnishing particulars where tax was not collected or collected at a lower rate due to a notification under the TCS provision, and add a rule that when a collectee's income is assessable in another person's hands the tax credit shall be given to that other person; the collectee must file a declaration with details and reasons, the collector must report and issue the TCS certificate in that person's name and retain the declaration, and Form 27EQ gains Note 8A to indicate such cases with code "J". en-us Wed, 16 Oct 2024 00:00:00 +0530 Thu, 17 Oct 2024 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=142624 Amendments require furnishing particulars where tax was not collected or collected at a lower rate due to a notification under the TCS provision, and add a rule that when a collectee's income is assessable in another person's hands the tax credit shall be given to that other person; the collectee must file a declaration with details and reasons, the collector must report and issue the TCS certificate in that person's name and retain the declaration, and Form 27EQ gains Note 8A to indicate such cases with code "J". Notifications Income Tax Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/notifications?id=142624