Proposed Removal of Higher TDS/TCS for Non-Filers of Income Tax Returns

Last updated: 01 February 2025


Removal of higher TDS/TCS for non-filers of return of income Section 206AB of the Act, requires deduction of tax at higher rate when the deductee specified therein is a non-filer of income-tax return. Section 206CCA of the Act, requires for collection of tax at higher rate when the collectee specif

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