Pan Inoperattive 206aa Sap

SAP Note
2519767 - First tax slab to be excluded for taxation of employees with No PAN
Component: PY-IN (Payroll > India), Version: 1, Released On: 15.12.2017
Symptom
You are executing payroll (Transaction Code: PC00_M40_CALC) for employees in your organization. Some of the employees have
not provided their PAN details. Tax on the income of employees with no PAN is determined by applying a flat tax rate. Currently in
the system, this flat rate is applied to the total income of the employee. However for employees with no PAN, the non-taxable slab
should be taken into account and deducted before applying the flat tax rate to the remaining income.
For Reference:
Employee 'X' has a total income of INR 4,50,000 in the year 2017 and has not provided PAN details. Hence, a flat rate of 20% is
applied to the total income of INR 4,50,000, and the tax deducted from it is INR 90,000.
However, the first slab that is non-taxable (INR 2,50,000) should be excluded from the total income before determining the tax.
Hence 'X' should be taxed at 20% for only his income of INR 2,00,000 (that is 4,50,000 - 2,50,000), and so his tax liability will be
INR 40,000.
Other Terms
No PAN, INTAX, PCTAXIN0, TXPAN
Reason and Prerequisites

Legal Change
Solution
This SAP Note delivers changes to address the issue described in the ‘Symptom’ section.
To get the changes, apply the HR support package(s) indicated for your release in the 'Reference to Support Packages' section of this
SAP Note.
Alternatively, apply the manual instructions followed by the correction instructions attached with the SAP Note to get the relevant
changes in your system.
Important:
By default, the TaxSlab for EEs with no PAN (TXPAN) constant will be delivered with the value '1', which will
reduce the employee's taxable income by the first tax slab when they do not submit a PAN.
This constant is valid effective April 1, 2017, as per standard delivery. You must consult your legal advisors
before changing the effective date for this solution. In case you choose this to be effective retrospectively, it
would lead to cross-financial-year arrears, which you will have to handle yourself.
Software Components
Software Component From To And subsequent
SAP_HRCIN 600 600
SAP_HRCIN 604 604
SAP_HRCIN 608 608
Correction Instructions
Software Component Number of Correction Instructions
SAP_HRCIN 3
Prerequisites
Software From To SAP Title Component
Component Note/KBA
SAP_HRCIN 604 604 2505499 HINCALC0: Incorrect calculation of tax exemption for senior & very PY-IN
senior citizens in AFY
SAP_HRCIN 608 608 2505499 HINCALC0: Incorrect calculation of tax exemption for senior & very PY-IN
senior citizens in AFY
Support Package
Software Component Version Support Package
SAP_HRCIN 600 SAPK-600F6INSAPHRCIN
SAP_HRCIN 604 SAPK-604C2INSAPHRCIN
SAP_HRCIN 608 SAPK-60850INSAPHRCIN
Attachments
File Name File Size Mime Type
Manual Instructions Taxation for no PAN.pdf 481 application/pdf

SAP Note
2593331 - Tax payable for employees with no PAN when it is less than slab rate tax
Component: PY-IN (Payroll > India), Version: 3, Released On: 23.03.2018
Symptom
You are executing payroll (Transaction Code: PC00_M40_CALC) for employees in your organization. Some employees have not
provided their PAN details. Tax on the income of employees with no PAN is determined by applying a flat tax rate. Presently in the
system, tax determined at the flat tax rate is considered as tax payable. However, if the tax determined at this flat rate is less than the
tax as per the normal tax slab rates, then the higher of the two should be deducted as tax.
For Reference:
Employee 'X' has a total income of INR 17,00,000 in the year 2017 and has not provided PAN details. Hence, a flat rate of 20% is
applied to the total income of INR 14,50,000 (INR 17,00,000 - INR 2,50,000), and the tax deducted from it is INR 2,90,000.
However, the tax determined as per tax slab rates is INR 3,32,175.
Currently in the system, INR 2,90,000 is considered as tax payable. However, as the tax determined at the tax slab rates is higher
than the tax at the flat rate, the amount at the tax slab rates should be considered as tax payable.
Note: This symptom occurs only if you have activated the EEs with no PAN (TXPAN) constant.
Version Reason
1 -2 Pilot Release
3 Released for All
Other Terms
No PAN, INTAX, PCTAXIN0, TXPAN
Reason and Prerequisites
Correction of legal function
Prerequisite Note: 2519767
This SAP Note is relevant only for India.
Solution
Changes have been made to resolve the issue described in the 'Symptom' section.
To get the changes, import the Support Package specified for your release or implement the attached manual and correction
instructions that are valid for your release.
As a general rule SAP recommends that you implement the Support Package specified for your release. However, if you need to
install a solution earlier, use the SAP Note Assistant to implement the correction instruction. You can find more information about
the SAP Note Assistant in SAP Support Portal, under SAP Note Assistant.
Software Components
Software Component From To And subsequent
SAP_HRCIN 600 600
SAP_HRCIN 604 604
SAP_HRCIN 608 608
Correction Instructions
Software Component Number of Correction Instructions
SAP_HRCIN 3
Prerequisites
Software Component From To SAP Note/KBA Title Component
SAP_HRCIN 600 600 2519767 First tax slab to be excluded for taxation of employees with No PAN PY-IN
Support Package
Software Component Version Support Package
SAP_HRCIN 600 SAPK-600F9INSAPHRCIN
SAP_HRCIN 604 SAPK-604C5INSAPHRCIN
SAP_HRCIN 608 SAPK-60853INSAPHRCIN

20/06/2024, 14:53 Clash of titans, sec 192 Vs sec 206AA
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Clash of titans, sec 192 Vs sec 206AA Search 

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Case Law Details

Case Name : Rashtriya Ispat Nigam Ltd. Vs Addl CIT (TDS), (ITAT Visakhapatnam)
Appeal Number : ITA Nos. 115 To 117/Vizag/2015
Date of Judgement/Order : 22/01/2016
Related Assessment Year : 2011-12 to 2013-14
Courts : All ITAT (https://taxguru.in/courts/all-itat/) ITAT Visakhapatnam

(https://taxguru.in/courts/itat-visakhapatnam/)
 Download Judgment/Order (https://taxguru.in/r/?link=https://taxguru.in/wp-

content/uploads/2016/01/Rashtriya-Ispat-Nigam-Ltd.-Vs-Addl-CIT-TDS-ITAT-
Visakhapatnam.pdf&title=Rashtriya Ispat Nigam Ltd. Vs Addl CIT (TDS), (ITAT
Visakhapatnam))
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https://taxguru.in/income-tax/clash-titans-sec-192-sec-206aa.html 1/12
This article is analysis of recent
judicial pronouncement in the case Latest Posts
of Rashtriya Ispat Nigam Ltd. v. Addl
CIT (TDS) :- Representation Regarding
Upgrades on Karnataka
1) The reason for this opening Professional Tax Website
(https://taxguru.in/goods-
paragraph is to equip the reader to (https://taxguru.in/goods-
and-service-
plan his order of reading. Invariably, and-service-
tax/representation-
tax/representation- regarding-upgrades-
it happens that, each of the reader is
regarding-upgrades- karnataka-professional-
at different level of maturity and has
karnataka-professional- tax-website.html)
different priorities at different times. tax-website.html)
Uniform Civil Code,

Uttarakhand Act, 2024 is A
Right Step In Right Direction
(https://taxguru.in/corporate-
law/uniform-civil-code-
law/uniform-civil-code-
uttarakhand-act-2024-step-
uttarakhand-act-2024-step- direction.html)
direction.html)
India is attracting investors, but

foreign investment is delayed.
What is the reason?
(https://taxguru.in/finance/india-
(https://taxguru.in/finance/india-
attracting-investors-foreign-
attracting-investors-foreign- investment-delayed-
investment-delayed- reason.html)
reason.html)
2) Rather than agreeing, it is more important to think and apply you mind on
an issue. Thus objective of my article will be fulfilled even if one dis-agrees
Rajasthan HC dismisses
with my views. Writ on Reassessment
Notice for Participation in
Background-: Reassessment Proceedings
(https://taxguru.in/income-
3) As you would be aware, section 206AA starts with “Non-Obstante Clause” tax/rajasthan-hc- tax/rajasthan-hc-
over riding all other provisions of the Act. It makes the provision dismisses-writ- dismisses-writ-
independentof other provisions contained in the law, even if the other reassessment-notice- reassessment-notice-
provisions provide to the contrary. participation- participation-
reassessment- reassessment-
4) When the deductor does not have PAN of deductee, the section requires proceedings.html) proceedings.html)
deductor to deduct TDS at a rate higher out of the following
Section 80P(2)(d)
Ads by deduction on
(https://playstream.media/)Ads by interest/dividend income
out of investments with co-
op society
tax/section-80p2d- (https://taxguru.in/income-
deduction-interest- tax/section-80p2d-
dividend-income- deduction-interest-
investments-co-op- dividend-income-
Learn more society.html) investments-co-op-
society.html)
No Routine Arrests on
Mere Allegation Under
GST; HC Grants Interim
Bail
at the rates specified in the relevant provisions of the Act, or and-service-tax/routine- and-service-tax/routine-
arrests-allegation-gst- arrests-allegation-gst-
at the rate or rates in force, or
bombay-hc-grants- bombay-hc-grants-
at the rate of twenty percent. interim-bail.html) interim-bail.html)
5) In this case, emerging out of various reasons, the employer / deductor did
Assessments Void Due to
not have PAN of employees. Lack of Section 153D
Approval: Delhi ITAT
Takeaway-: (https://taxguru.in/income-
6) TDS is deducted as per provisions of section 192 of employees without tax/assessments-void-
tax/assessments-void- due-lack-section-153d-
giving PAN. due-lack-section-153d- approval-delhi-itat.html)
approval-delhi-itat.html)
7) Even if there is no PAN, if the deductor has deducted TDS as per provisions
of sec 192, Section 206AA does not over-ride section 192 in terms of the HC directs consideration of
requirement of “at the rates specified in the relevant provisions of the Act. Condonation of Section 264
revision application against
Section 143(1) intimation
tax/hc-directs- tax/hc-directs-
consideration- consideration-
condonation-section-264- condonation-section-264-
revision-application- revision-application-
section-1431- section-1431-
intimation.html) intimation.html)
Delhi ITAT Rules No Tax on

Technical Services to AE
Without PE in India
tax/delhi-itat-rules-tax-
tax/delhi-itat-rules-tax- technical-services-ae-pe-
technical-services-ae-pe- india.html)
8) Thus, it is clear that the onus is on the revenue to demonstrate that the
india.html)
correct tax has not been recovered from the person who had the primary
liability to pay tax. Without doing so, the A.O. cannot simply compute the Approval of resolution plan,
short deduction by applying flat rate of 20% tax on gross payment. does not absolve companies
from existing liabilities
Facts in specific (https://taxguru.in/corporate-
law/approval-resolution-
9) The assessee is a large public sector company with more than 17000 law/approval-resolution- plan-absolve-companies-
employees. plan-absolve-companies- existing-liabilities.html)
existing-liabilities.html)
10) The assessee categorised the defaults into 7 categories and made his
submission with regard to each of the seven categories. View All Posts (https://taxguru.in/page/2/)
New Delhi to Bali (Denpasar)
from Rs18,592 Search

*
11) The assessee submitted that basically the short deduction was computed
for the following defaults.
i. Invalid PAN then and not yet corrected.
ii. Invalid PAN then but valid PAN obtained later.

iii. Invalid PAN then but valid PAN was available then.
iv. PAN not available then and now too.
v. PAN not available then but PAN obtained later.
vi. Rounding off of TDS to nearest ten rupees.
vii. Error in employee categorisation into female and senior citizen.
12) The assessee has taken all out efforts to collect PAN numbers from each
employee like;
13) The assessee has filed rectification request and corrected most of the
defaults by obtaining correct PAN from the employees. Although, it has
corrected most of the defaults, the defaults mentioned in category (i) and
(iv) was not rectified, because even now few employees have not furnished
correct PAN.
14) The assessee
Notifications further
Powered by iZooto submitted that for such discrepancies, the tax was
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calculated at 20% without even allowing basic exemption limit, which has an Featured Posts
adverse impact in the case of employees, whose income is subject to tax at
Arbitrary extension of
progressive rate of taxation.
limitation period for
15) In spite of repeated reminders, few employees did not furnished PAN for issuance of SCNs under
GST – A bad precedent?
various reasons. However, the assessee has filed rectification statements (https://taxguru.in/goods-
and corrected most of the defaults by obtaining correct PAN from the and-service- and-service-
tax/arbitrary-extension- tax/arbitrary-extension-
employees. Although, it has corrected most of the defaults, the defaults
limitation-period- limitation-period-
mentioned in category (i) and (iv) was not rectified, because even now few
issuance-scns-gst-bad- issuance-scns-gst-bad-
employees have not furnished correct PAN. precedent.html) precedent.html)
18 Major Challenges Faced

by GST Taxpayers:
Suggestions for
Improvement
and-service-tax/major- and-service-tax/major-
challenges-faced-gst- challenges-faced-gst-
taxpayers-suggestions- taxpayers-suggestions-
improvement.html) improvement.html)
FEMA Rules: How Much Cash

can be Carried when
Traveling to & from India?
(https://taxguru.in/rbi/fema-
(https://taxguru.in/rbi/fema-
16) However, the correct amount of TDS recoverable from the payments have rules-cash-carried-
rules-cash-carried-
been deducted and paid to the Govt. Account. There is no short fall in traveling-india.html)
traveling-india.html)
recovery of TDS as per law. The short deduction was determined by applying
higher rate of TDS without even deducting basic exemption limit allowable Pre Budget Memorandum
under the Act, which has an adverse impact in the case of employees, whose 2024-25: Tax Base,
Avoidance, Litigations
income is subject to tax at progressive rate of taxation. (https://taxguru.in/income-
tax/pre-budget-
Arguments – revenue tax/pre-budget-
memorandum-union-
memorandum-union- budget.html)
17) Once PAN is not made available even after opportunity given by CIT(A),
budget.html)
section 206AA comes into play which starts with “Non-Obstante Clause”
giving over-riding effect to all other provisions of the Act. Frivolous- Vague GST
Notices- How to deal?
Arguments – assessee (https://taxguru.in/goods-
and-service-
18) The assessee argued that it has already taken all possible efforts. (https://taxguru.in/goods-
tax/frivolous-vague-gst-
and-service- notices-deal.html)
19) The assessee further submitted that for such discrepancies, the tax was tax/frivolous-vague-gst-
calculated at 20% without even allowing basic exemption limit, which has an notices-deal.html)
adverse impact in the case of employees, whose income is subject to tax at
progressive rate of taxation. CBIC mounts campaign
against frauds committed
20) The assessee further submitted that demand can be made against the in the name of Indian
Customs
assessee, only when there was a failure on the part of employees in the (https://taxguru.in/custom-
(https://taxguru.in/custom-
payment of tax. To this effect placed its reliance on the following two duty/cbic-mounts- duty/cbic-mounts-
campaign-frauds- campaign-frauds-
committed-indian- committed-indian-
customs.html) customs.html)
decisions. (i) Jagran
Notifications Powered Prakashan
by iZooto Ltd v. DCIT [2012] 345 ITR 288 (All)(ii)
Allahabad Bank v. ITO(TDS), Algarh in ITA No. 448 to 454/Agra/2011. Therefore, Join Practical Course on
requested to set aside the order of CIT(A). Filing of GST Refunds
Completely Based on
Judgement – First Appellate Authority – CIT(A) FAQs
21) The CIT(A), after considering the explanation of assessee, set aside the and-service-tax/income- and-service-tax/income-
issue to the file of AO/TDS officer, in respect of defaults referred in clause (ii), tax-audit-live-course- tax-audit-live-course-
gst-perspective-gst- gst-perspective-gst-
(iii) and (v) and directed the AO/TDS officer to verify the revised TDS returns
refund-filing.html) refund-filing.html)
and wherever correct PAN and status of employee is quoted by the assessee.
22) Later credit should be given against the short deduction determined. In GST Issues & Reforms:
respect of cases falling under category (i) and (iv), upheld the action of Urgent Need for
Meaningful Amnesty
AO/TDS officer.
23) With these observations, the CIT(A) allowed the appeal for statistical and-service-tax/gst-
and-service-tax/gst-
issues-reforms-
purpose. Aggrieved by the CIT(A) order, the assessee is in appeal before us. issues-reforms- meaningful-gst-
meaningful-gst- amnesty-highly.html)
Judgement – Second Appellate Authority – ITAT amnesty-highly.html)
24) Section 206AA of the Act, provides for deduction of tax at higher rates, in
Representation on
case the deductee fails to furnish the correct PAN to the person responsible
Equitable Allocation of Tax
for deducting tax at source. Audit Assignments
25) In the event, the deductee fails to furnish PAN, then the deductor shall (https://taxguru.in/income-
tax/representation-
deduct tax at the rates which is higher of (i) at the rates specified in the tax/representation- equitable-allocation-tax-
equitable-allocation-tax- audit-assignments.html)
relevant provisions of the Act, or (ii) at the rate or rates in force, or (iii) at the
audit-assignments.html)
rate of twenty percent.
26) A careful study of the provisions of section 206AA made it clear that it is Taxpayer Wins Legal Battle
Over Illegal Auction for
not automatic that a flat rate of 20% shall be deducted wherever PAN is not 1947-48 Assessment Year
furnished. The deductor shall compute the tax in the manner specified under After 45 Years
section 206AA of the Act, by applying the rate specified under the relevant (https://taxguru.in/income-
tax/taxpayer-wins-legal-
tax/taxpayer-wins-legal-
provision of this act, or at the rate or rates in force and then, compared to flat battle-over-illegal- battle-over-illegal-
rate of 20% to decide whichever is higher. auction-ay-1947-48-45- auction-ay-1947-48-45-
years.html) years.html)
27) In the instant case, the assessee deducted TDS on salary payments to
employees under sec. 192 of the Act. Sec. 192 of the act provides for
computation of tax under normal rates in force for the financial year in which View All Featured Posts (https://taxguru.in/type/featured/page/2/)
payment is made, on the estimated income of the assessee.
28) The assessee contended that it has deducted tax at source as per the
applicable rates in force in the manner specified under sec. 192 after
allowing basic exemption limit.
29) We find force in the arguments of the assessee, for the reason that the
payment covered under dispute is salary to employees. TDS on salary shall
be deducted in the manner specified under sec. 192 of the Act, after allowing New Delhi to Goa
basic exemption limit and deductions towards investments in savings

scheme etc. from Rs8,691 Search
*
30) Unlike Powered
Notifications other provisions of TDS, TDS on salary cannot be deducted by
by iZooto (https://www.izooto.com/campaign/getting-started-with-web-push-notifications-izooto?utm_source=referral&utm_medium=PoweredBy&utm_campaign=https%3A%2F%2Ftaxguru.in)
applying flat rate of tax on gross payment. Therefore, sec. 206AA provides for Popular Posts
higher of the three, i.e. at the rates specified in the relevant provisions of the
Cost Inflation Index –
Act, or at the rate or rates in force or at the rate of twenty percent. It is not
Meaning & Index from 1981-
necessarily that all payments are comes under 20% flat rate, in some cases 82 to 2024-25
the rate of tax may be at 10% and in some cases it may be at 30%. Unless, this (https://taxguru.in/income-
was done, the A.O. cannot apply flat rate of 20% and compute the short tax/cost-inflation-index-
tax/cost-inflation-index- meaning-and-index-for-
deduction of tax. Thus, it is clear that the onus is on the revenue to meaning-and-index-for- all-the-years.html)
demonstrate that the correct tax has not been recovered from the person all-the-years.html)
who had the primary liability to pay tax. Without doing so, the A.O. cannot
simply compute the short deduction by applying flat rate of 20% tax on gross Due Date Compliance
Calendar May 2024
payment. (https://taxguru.in/income-
tax/monthly-due-date-
31) It is settled position of law that a short deduction of tax at source, by itself (https://taxguru.in/income-
compliance-
does not result in a legally sustainable demand under sec. 201(1) and 201(1A). tax/monthly-due-date- calendar.html)
compliance-
The taxes cannot be recovered once again from the assessee in a situation
calendar.html)
where the recipient of income has already paid the due taxes on such
income. Unless, the A.O. verified himself that the recipient of income has not Procedure for closing a
paid the tax on such income and also demonstrate that the rate applied by private limited company in
him was in accordance with the provisions of sec. 206AA, the assessee India
(https://taxguru.in/company-
cannot be hold as assessee in default under sec. 201(1) and 201(1A). (https://taxguru.in/company-
law/procedure-closing-
law/procedure-closing-
private-limited-company-
Comments of author-: private-limited-company- india.html)
india.html)
32) TDS is a secondary and conditional liability. It does not absolve the
assessee [employee in this case] from his Primary and absolute liability to
Empanelment of Concurrent
pay taxes. Auditors With Canara Bank
(https://taxguru.in/chartered-
33) Practically speaking, section 206AA has put an onerous liability on accountant/empanelment-
deductor but one has to accept it as it is. concurrent-auditors.html)
accountant/empanelment-
34) Karnataka High Court has already in the case of Smt. A. Kowsalya Bai dt concurrent-auditors.html)
June 5, 2012 watered down the rigour of section 206AA whereby the criteria of
Empanelment -Indian
basic exemption has been take care of.
Overseas Bank for Concurrent
35) With respect, I hav only one query that, as been observed by ITAT, Audit 2024-25
whether the onus stands shifted on revenue to show that there is failure to accountant/online-
deduct TDS ? accountant/online-
empanelment-indian-
empanelment-indian- overseas-bank-concurrent-
36) The revenue / CIT(A) / AO could have taken following stand; overseas-bank-concurrent- audit.html)
audit.html)
a) section 206AA penalises the offence of non furnishing of PAN by requiring
higher TDS. June, 2024 Tax
Compliance Tracker:
b) Section 200, 200A and / or 201 unlike section 234E does not specifically Income Tax & GST
deal with default u/s 206AA. Deadlines
c) The deductor should have deducted TDS at a rate of 20% or averate rate and-service-
and-service-
as mentioned in section 192 whichever is higher. tax/statutory-tax- tax/statutory-tax-
compliance-tracker.html) compliance-tracker.html)
d) Legislature has, in its wisdom has drafted the section to act as deterent
against those errant employees.
e)Notifications
The order could
Powered have
by iZooto passed directly u/s 200(3) r.w.s 206AA. Refer GST compliance calendar
following paragraph of the ITAT A Bench, Chennai in the case of Smt. G. for June 2024
Indhirani, M/s Rajaguru Spinning Mills Ltd., Shri A. Dhakshinamurthy, M/s and-service-
Padma Textiles, M/s Murthy Lungi Company, on one side v DCIT, CPC, (TDS), tax/monthly-gst-
and-service- compliance-
Gaziabad dt 10-July-2015 (https://taxguru.in/income-tax-case-laws/fee- tax/monthly-gst- calendar.html)
levied-234e-processing-tds-statement-scope-adjustment-200a.html). compliance-
calendar.html)
When Section 234E clearly says that the assessee is liable to pay fee for the
delay in delivery of the statement with regard to tax deducted at source, the
CBDT notifies Cost Inflation
assessee shall pay the fee as provided under Section 234E(1) of the Act Index for Financial Year
before delivery of the statement under Section 200(3) of the Act. If the 2024-25
assessee fails to pay the fee for the periods of delay, then the assessing (https://taxguru.in/income-
tax/cbdt-notifies-cost-
authority has all the powers to levy fee while processing the statement under tax/cbdt-notifies-cost-
inflation-index-financial-
Section 200A of the Act by making adjustment after 01.06.2015. However, prior inflation-index-financial- year-2024-25.html)
year-2024-25.html)
to 01.06.2015, the Assessing Officer had every authority to pass an order
separately levying fee under Section 234E of the Act. What is not permissible
GSTR-2B vs GSTR-3B: Is
is that levy of fee under Section 234E of the Act while processing the Buyer Responsible for
statement of tax deducted at source and making adjustment before Supplier’s Conduct?
01.06.2015. It does not mean that the Assessing Officer cannot pass a (https://taxguru.in/goods-
and-service-tax/gstr-2b-
separate order under Section 234E of the Act levying fee for the delay in filing and-service-tax/gstr-2b-
vs-gstr-3b-buyer-
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 2 Comments
Gautam Sharma says:
I think the judgment is reasonable as finance act 2012 has also taken care of this
fact. Although amendment made by FA 2012 is prospective but the Judgment of
Hindustan beverages which also deals with same issue is there which says that
once tax has been recovered from taxpayer , deductor can’t be treated in default.
Reply (https://taxguru.in/income-tax/clash-titans-sec-192-sec-206aa.html/?replytocom=1657#respond)
 February 8, 2016 at 12:11 pm (https://taxguru.in/income-tax/clash-titans-sec-192-
sec-206aa.html/#comment-1657)
nitin says:
Great enlightening effort CA. Yogesh S. Limaye ji
Many Thanks
CA. Nitin Kumar Agarwal
Reply (https://taxguru.in/income-tax/clash-titans-sec-192-sec-206aa.html/?replytocom=1447#respond)
 January 30, 2016 at 11:01 am (https://taxguru.in/income-tax/clash-titans-sec-
192-sec-206aa.html/#comment-1447)
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Reason and Prerequisites

SAP_HRCIN 600 600

SAP_HRCIN 604 604

SAP_HRCIN 608 608

SAP_HRCIN 600 SAPK-600F6INSAPHRCIN

SAP_HRCIN 604 SAPK-604C2INSAPHRCIN

SAP_HRCIN 608 SAPK-60850INSAPHRCIN

Manual Instructions Taxation for no PAN.pdf 481 application/pdf

3 Released for All

SAP_HRCIN 600 600

SAP_HRCIN 604 604

SAP_HRCIN 608 608

SAP_HRCIN 600 SAPK-600F9INSAPHRCIN

SAP_HRCIN 604 SAPK-604C5INSAPHRCIN

SAP_HRCIN 608 SAPK-60853INSAPHRCIN

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Clash of titans, sec 192 Vs sec 206AA Search 

Case Law Details

Appeal Number : ITA Nos. 115 To 117/Vizag/2015

Date of Judgement/Order : 22/01/2016

Related Assessment Year : 2011-12 to 2013-14

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