Relief from special provision for higher rate of TDS/TCS for non-filers of income-tax returns

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....TDS for non-filers of income-tax returns. Similarly, section 206CCA of the Act provides for special provision for higher TCS for non-filers of income-tax returns. These non-filers in these sections are referred to as "specified person". 2. These sections define "specified person" to mean a person who has not furnished the return of income for the assessment year relevant to the previous year imme....