Section 206AB and 206cca

suppose the person comes under specified person and earlier his tds was deducted u/s 194c.
So now,while deducting higher rate of tds which section to quote 206AB or 194C?
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Quick Summary
This discussion clarifies the correct procedure for TDS deduction when a person is liable under Section 206AB but previously had TDS deducted under Section 194C. The consensus is to quote Section 194C for the deduction itself. However, when filing Form 26Q, a specific code 'U' should be used in the relevant column to indicate that the higher TDS rate is due to Section 206AB because of non-filing of income tax returns.

Section 194C is to be quoted. However, while filing Form 2Q, in column for " Reason for non- deduction/lower  deduction/ Higher Deduction/ Threshold/ Transporter etc. (Seenotes1to15)", Write“U” if the deduction is on higher rate in view of section 206AB for non-filing of return of income.

Form NO is to be read as 26Q

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