BIG RELIEF FOR TDS DEDUCTORS/COLLECTORS [SPECIALLY FOR TDS DEDUCTORS ON PURCHASE OF PROPERTY]
TDS/TCS ON HIGHER RATE i.e. 20% u/s 206AA/206CC not applicable for transactions entered upto 31.03.2024 in case of deductee’s Inoperative PAN (PAN not linked with Aadhar)- Only Condition- Such PAN becomes operative (Linked with Aadhar) on or before 31st May 2024.
A much appreciated move from @IncomeTaxIndia @FinMinIndia 👍🙌, especially for Assesses who have been issued notices of huge amount due short deduction related to Purchase of Property!!
- CIRCULAR NO. 6
DRIVE Link- https://drive.google.com/file/d/1–rPbB3Efa61zcHfKdcm1YQOUjmWMDGE/view?usp=drivesdk
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