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Sections 206AB & 206CCA: Enhanced Compliance Check for Higher TDS/TCS Rates on Non-Filers with 50,000 INR+ TDS/TCS.

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Full Text of the Document

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....Compliance Check Functionality for Section 206AB & 206CCA of Income-tax Act 1961 - Higher TDS/TCS rate on the “Specified Persons” - “specified person” means a person who has not furnished the return of income (ITR) and aggregate of TDS/TCS in his case is 50K or more - Earlier notification modified.....

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