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Notification: Higher TDS for non-ITR filing. RBI excluded as "Specified person". Effective immediately.

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Full Text of the Document

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....The Central Government, u/s 206AB(3)(ii) of the Income-tax Act, 1961, issued Notification No. 45/2024, excluding the Reserve Bank of India from the definition of "Specified person" for higher TDS rates due to non-furnishing of ITR. This exempts RBI from the increased TDS rates, as specified.....

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