Compliance and reporting.

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....a) shall not apply to-- (i) a person in respect of a transaction where he is required to deduct tax under section 393(1) [Table: Sl. No. 2(i), 3(i) or 6(ii)]; or (ii) a person referred to in section 393(4) [Table: Sl. No. 12.C(a)] in respect of a transaction where he is required to deduct tax on consideration for transfer of a virtual digital asset under section 393(1) [Table: Sl. No. 8(vi)]; or (iii) a resident individual or Hindu undivided family in respect of a transaction where he is required to deduct tax on any consideration for the transfer of any immovable property under section 393(2) [Table: Sl. No. 17]; or (iv) a person notified in this regard by the Central Government.] (2)(a) Irrespective ....

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....ect of rent specified in section 393(1) [Table: Sl. No. 2(i)], if the tax is required to be deducted as per clause (b)(i), then such deduction shall not exceed the amount of rent payable for the last month of the tax year or the last month of the tenancy, as the case may be; (f) if a person does not furnish his valid Permanent Account Number in- (i) any declaration under section 393(6) or 394(2), then such declaration becomes invalid; (ii) any application made under provisions of section 395(1) or (3), then no certificate under such provisions shall be granted; (g) if any declaration becomes invalid under clause (f)(i), then the deductor or collector shall deduct or collect tax as per the provisions of clause (b)(i) ....

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.... in case of an office of the Government,- (i) where the sum deducted under this Chapter or tax referred to in section 392(2)(a); or (ii) where the sum collected under section 394(1) (Table: Sl. Nos. 1 to 5 or 9), has been paid to the credit of the Central Government without the production of a challan, the Pay and Accounts Officer or the Treasury Officer or the Cheque Drawing and Disbursing Officer or any other person, who is responsible for crediting such sum or tax to the credit of the Central Government, shall deliver or cause to be delivered to the prescribed authority or the person authorised by such authority, a statement in such form, verified in such manner, giving such particulars and within such time, as may b....