Budget 2023-24: Relief from special provision for higher rate of TDS/TCS for non-filers of ITRs

Last updated: 01 February 2023


Section 206AB of the Act provides for special provision for higher TDS for non-filers of income-tax returns. Similarly, section 206CCA of the Act provides for special provision for higher TCS for non-filers of income-tax returns. These non-filers in these sections are referred to as specified perso

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