TDS deduction at higher Rate u/s 206AB

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Last updated: 22 June 2021
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This document explains the provisions of Section 206AB of the Income Tax Act, which mandates higher TDS rates for individuals who haven't filed their income tax returns for the two preceding assessment years and whose TDS/TCS exceeds Rs. 50,000. It details the conditions for applicability, the specific higher rates that may apply, and provides a draft declaration format for taxpayers to declare non-applicability. This guide is useful for both deductors and taxpayers needing to understand these new TDS rules.

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New Insertion of Section 206AB for TDS Deduction at higher rate in the case of non-filers of Income Tax Return for last 2 years #pdf
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Submitted by · Posted 22 June 2021 · Other files by Mera Consultant · Report
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