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  • Writer's pictureAnkit Jain

New Sections 206AB and 206CCA of the Income Tax Act, 1961

Updated: Jul 26, 2021

The Finance Act 2021 has introduced 2 new sections, Section 206AB and Section 206CCA of the Income Tax Act 1961, which mandates the person paying the amount to deduct TDS/collect TCS in case of non-filing of an income tax return by the specified person. The provisions of the above section is applicable w.e.f. 01.07.2021

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Everyday Legal_12.06.2021 (2)
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