TDS/TCS — higher rates for non-filers u/s 206AB/206CCA

Circular No. 13/2021 — TDS/TCS — higher rates for non-filers u/s 206AB/206CCA

Date: 2021-06-30 Status: ACTIVE Category: TDS / TCS Binding on Department: Yes (Section 119 / Section 400 IT Act 2025)

Summary

Explains the mechanism for higher TDS/TCS rates for specified persons who have not filed returns. Introduces verification functionality on income tax portal.

Key Directions

1. Higher TDS rate (twice the applicable rate or 5%, whichever is higher) for specified non-filers.
2. Deductor/collector to verify payee’s filing status on income tax portal.
3. Functionality available at www.incometax.gov.in for compliance verification.

Applicability Under IT Act 2025

Saving Clause: Section 536 of IT Act 2025 saves circulars issued under the 1961 Act “so far as not inconsistent” with the new Act.

Old Section (1961 Act)	New Section (2025 Act)	Consistent?
206AB	393	Yes
206CCA	394	Yes

Cross-References

Act Sections

• Section 206AB
• Section 206CCA
• Section 393
• Section 394

Related Circulars

• None identified

Key Case Law (Circular Supremacy)

• To be populated — cases where this circular was cited/applied

Full Text

Full text to be added — see raw/circulars/ for PDF when available

Source

• Official: incometaxindia.gov.in/circulars