Amendment of section 206CCA

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..... words each of these two previous years: , the following shall be substituted, namely: furnished the return of income for the assessment year relevant to the previous year immediately preceding the financial year in which tax is required to be collected, for which the time limit for furnishing the return of income under sub-section (1) of section 139 has expired and the aggregate of tax deducted at .....

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..... ial year in which tax is required to be collected, for which the time limit for furnishing of return of income under sub-section (1) of section 139 has expired and the aggregate of tax deducted at source and tax collected at source in his case is rupees fifty thousand or more in the said previous year. These amendments will take effect from 1st April, 2022. - statute, statutory provisions legisl .....

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