April 20, 2026
Submitted By: Shristi Rajput
Circular No.10/2022 Circular regarding use of functionality under section 206AB and 206ACC of the income tax
It provides a utility on the income tax portal to help deductors/collectors identify “specified persons” (non-filers of income tax returns) and apply higher rates of TDS/TCS accordingly, ensuring easier and accurate compliance.
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