In-depth analysis of Sections 206AB & 206CCA Sections 206AB & 206CCA were inserted in the Income Tax Act, 1961 vide the Finance Act, 2021 -Section 206AB: Special provision for deduction of tax at source (TDS) for non-filers of ITR. -Section 206CCA: Special provision for collection of tax at source (TCS) for non-filers of ITR. These sections mandate higher rate of TDS/ TCS for certain non-filers […]
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In-depth analysis of Sections 206AB & 206CCAAnand Gupta
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