File past year returns, avoid higher taxes as new tax provisions kick in

File past year returns, avoid higher taxes as new tax provisions kick in
 

The CBDT has provided a new functionality — compliance check for Sections 206AB and 206CCA. These sections contain special provisions for TDS/ TCS at a higher rate under certain conditions.

 

Dr. Suresh Surana, Founder, RSM India, explains these in Business Standard.

 

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