Sections 206AB & 206CCA inserted under Finance Act, 2021 to widen and deepen tax-base

Last updated: 02 February 2022


Rationalization of provisions of section 206AB and 206CCA to widen and deepen tax-base In order to widen and deepen the tax-base and to nudge taxpayers to furnish their return of income, Finance Act, 2021 inserted sections 206AB and 206CCA in the Act. The said sections provide for special provisi

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