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Section 206AA is a non-obstante clause which provides the consequence of non-availability PAN. Sub section (1) of the section provides that where the PAN of payee including non-residents and foreign companies are not furnished or not available then the payer
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The Vivad Se Vishwas Scheme 2020 is a direct tax dispute resolution scheme announced in Union Budget 2020. This scheme is introduced to put an end to
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It is proposed to insert new section 115BAC with
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The CBDT has notified the new Income Tax returns forms for income tax return filing from 1st April, 2019. These new ITR forms are applicable for Financial Year 2018-19. These
