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Compliance Check Functionality for Section 206AB & 206CCA of Income-tax Act 1961 - 01 of 2021 - Income Tax

Extract

..... for which the time limit of filing return of income under sub-section (1) of section 139 has expired; and the aggregate of tax deducted at source and tax collected at source in his case is rupees fifty thousand or more in each of these two previous years. Provided that the specified person shall not include a non-resident who does not have a permanent establishment in India. Explanation.-For the purposes of this sub-section, the expression “permanent establishment” includes a fixed place of business through which the business of the enterprise is wholly or partly carried on.” 2. To facilitate Tax Deductors and Collectors in identification of Specified Persons as defined in sections 206AB and 206CCA, the Central Board of D .....

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Compliance Check Functionality for Section 206AB & 206CCA of Income-tax Act 1961 - 01 of 2021 - Income Tax

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..... o; which is available under “Pending Actions” Tab of the e-filling Portal. After being redirected to the Reporting Portal, the tax deductor/collector needs to select Compliance Check (Tax Deductor & Collector) under Form Type. The details of the principal officer also need to be provided by clicking on “Add Principal Officer” button. The principal officer is the authorized person of the tax deductor/collector to use the Compliance Check functionality on reporting portal. After submission of registration request, email notification will be shared with the Principal Officer along with ITDREIN details and login credentials. b) Accessing the Compliance Check functionality: Principal Officers of the entities (Tax Dedu .....

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Compliance Check Functionality for Section 206AB & 206CCA of Income-tax Act 1961 - 01 of 2021 - Income Tax

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..... ate on which the “Specified Person” status as per section 206AB and 206CCA is determined. d) Using “Bulk Search” mode: Under the “Compliance Check for Section 206AB & 206CCA” functionality page, “Bulk Search” tab may be selected to access the functionality ¡n Bulk Search mode. This mode Involves following steps: i. Preparing request (Input) file containing PANs: Under the “Bulk Search” page, CSV Template to enter PANs details may be downloaded by clicking on “Download CSV template” button. PANs for which “Specified Person” status is required may be entered in the downloaded CSV template. The current limit in the number of PANs in a single file is 1 .....

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Compliance Check Functionality for Section 206AB & 206CCA of Income-tax Act 1961 - 01 of 2021 - Income Tax

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