Is Income Tax circular regarding use of functionality u/s 206AB and 206CCA consistent with legal provisions?

CA Tejas Andharia , Last updated: 24 June 2021  
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Section 206AB(3) and Section 206CCA(3) defines the term specified person as - For the purposes of this section specified person means a person who has not filed the returns of income for both of the two assessment years relevant to the two previous years immediately prior to the previous year in whi

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CA Tejas Andharia
(CA.)
Category Income Tax   Report

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