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Income Tax - Highlights / Catch Notes

Home Highlights May 2022 Year 2022 This

Deduction of TDS / Collection of TCS at higher rate for ...

Income Tax

May 18, 2022

Deduction of TDS / Collection of TCS at higher rate for non-filing of ITR by the deductee - The deductor or the collector may check the PAN in the functionality at the beginning of the financial year and then he is not required to check the PAN of non-specified person during that financial year. - Asking the deductee/collectee to file evidence of furnishing of their return defeat the purpose of this taxpayer friendly measure. - CBDT

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