CBDT issues Circular regarding use of functionality under section 206AB and 206CCA of the Income-tax Act, 1961 vide Circular No. 10 of 2022 dated 17.05.2022,
Vide this circular CBDT has highlighted the fact that even though the functionality provided is user friendly and has been explained through a circular, some of these deductors/collectors are still asking the deductee/collectee to produce evidences of their filing of return of income.
It has been highlighted that the functionality has been developed to ease compliance for tax deductors/collectors. Asking the deductee/collectee to file evidence of furnishing of their return defeat the purpose of this taxpayer friendly measure. All tax deductors/collectors are requested to make note of this circular for compliance.
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