TMI BlogCompliance Check Functionality for Section 206AB & 206CCA of Income-tax Act 1961X X X X Extracts X X X X X X X X Extracts X X X X ..... fined as under, For the purposes of this section specified person means a person who has not filed the returns of income for both of the two assessment years relevant to the two previous years immediately prior to the previous year in which tax is required to be collected, 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 pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) Registration: Tax Deductors and Collectors can register on the Reporting Portal by logging in to e-filling portal (http://www.incometax.gov.in/) using e-filling login credential of TAN and clicking on the link Reporting Portal 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 reques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... response options are Yes (PAN is a specified person as per section 206AB / 206CCA as on date) or No (PAN is not a specified person as per section 206AB / 206CCA as on date). Output will also provide the date 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 Specifie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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