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

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..... ion specified person means a person who has not furnished the return of income for the assessment year relevant to the previous year immediately preceding the financial year in which tax is required to be deducted, for which the time limit for furnishing the 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 the said previous year: 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 b .....

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..... ors and Collectors can register on the Reporting Portal by logging in to e-filing portal ( http://www.incometax.gov.in/ ) using e-filing login credential of TAN and clicking on the link Reporting Portal which is available under Pending Actions Tab of the e-filing 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 sh .....

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..... s 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 in 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 .....

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