1. With inroduction of section 206CCA, earlier provision of section 206C(1H) i.e. applicable in case of Turnover of Rs 10 crores of more is still applicable ?
2.Section 206AB and 206CCA is applicable in following cases ?
|
Is it applicable to only to the person who is having TAN Number (OR)
|
| 3.Compliance check functionality |
(a)
| Should it be checked only by TAN holders or even person who is having PAN but does not have TAN |
(b)
| Should TAN holder check only for the person for whom TDS /TCS is alreary dedcuted in last 2 years or TAN holder should check for all perosn (i.e. even for whom TDS/TCS is not dedcuted / collected in last 2 years ) |
Thank you in advance
CAclubindia
