Income tax · non-filer TDS
Internal audit copy names section 206AB when the deductee has not filed ITR for two years. Check portal status before each payment cycle.
The internal audit services page says section 206AB applies higher TDS when the deductee has not filed ITR for two years. Check 206AB status on the income tax portal before each payment cycle on that list.
Section 206CCA applies higher TCS in similar non-filer situations on internal audit copy. TCS on sale of goods is reported differently from TDS on services and salary on the Form 27EQ and TCS page. Marketplace GST TCS is on the e-commerce GST page, not this income-tax row.
PAN of deductee must be validated on the internal audit list. PAN not available attracts TDS at twenty percent under section 206AA on that page. Invalid PAN in return causes defaults visible in TRACES justification report on the same list.
After the correct section and rate are chosen, quarterly reporting stays on the Form 26Q page and the TDS return filing page. The rent and contractors hub lists common section rows such as 194C and 194J.
The internal audit services page says section 206AB applies higher TDS when the deductee has not filed ITR for two years. It says check 206AB status on the income tax portal before each payment cycle. This page does not state the higher rate.
Internal audit copy says section 206CCA applies higher TCS in similar non-filer situations. That row is tax collected at source, not TDS. This page is only the 206AB TDS line from the internal audit list.
Internal audit copy says PAN not available attracts TDS at twenty percent under section 206AA on the same page. That line is separate from 206AB non-filer status. This page does not combine those rules into one rate.
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