April 20, 2026
Submitted By: Shristi Rajput
Circular No. Circular regarding use of functionality under section 206 AB and 206CCA of income tax act
It provides guidance on the use of the Income Tax Department’s utility to identify “specified persons” under Section 206AB and Section 206CCA, helping deductors/collectors apply higher tax rates for non-filers of income tax returns accurately and efficiently.
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