Section 206AB and 206CCA - Special Provision for Deduction/Collection of TDS/TCS for non-filers of ITR

CA.R.S.KALRA , Last updated: 13 November 2021  
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Special provision for deduction of tax at source for non-filers of income-tax return 206AB. (1) Notwithstanding anything contained in any other provisions of this Act, where tax is required to be deducted at source under the provisions of Chapter XVIIB, other than section 192, 192A, 194B, 194BB,

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Published by

CA.R.S.KALRA
(C.A.)
Category Income Tax   Report

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