Section 206AA in The Income Tax Act, 1961 [Entire Act]
Section 206AA in The Income Tax Act, 1961
206AA. Requirement to furnish Permanent Account Number.
(1) Notwithstanding anything contained in any other provisions of this
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1 - 10 of 298 (0.48 seconds)Section 94 in Finance Act, 2020 [Entire Act]
Section 94 in Finance Act, 2020
94. Amendment of section 206AA.
- In section 206AA of the Income-tax Act, in sub-section (1), the following
Section 64 in The Finance Act, 2017 [Entire Act]
required to be deducted as per the provisions of section 206AA, such deduction shall not exceed the amount of rent payable for the last month
Danisco India Private Limited vs Union Of India & Ors. on 5 February, 2018
JUSTICE S. RAVINDRA BHAT (ORAL)
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The petitioner is aggrieved of Section 206AA of the Income
Tax Act ('the Act') (introduced by Finance Bill ... assessees that are non-residents of India. Section 206AA to the
extent it is relevant, reads as follows :
"206AA. (1) Notwithstanding anything contained
Dy. Commissioner Of Income Tax ... vs M/S. Adani Wilmar Ltd.,, Ahmedabad on 14 March, 2018
whether the learned
CIT(A) was justified in holding that section 206AA of the Income Tax Act, 1961 do not override
the provisions ... facts of the case in coming to the
conclusion that Sec.206AA of Income Tax Act does not override the provision
Section 194IB in The Income Tax Act, 1961 [Entire Act]
required to be deducted as per the provisions of section 206AA [***], such deduction shall not exceed the amount of rent payable for the last month
Section 52 in THE FINANCE ACT, 2021 [Entire Act]
section (4), for the words, figures and letters “section 206AA, such”, the words, figures and letters “section 206AA or section 206AB, such” shall be substituted
Section 56 in THE FINANCE ACT, 2021 [Entire Act]
Section 56 in THE FINANCE ACT, 2021
56. Amendment of section 206AA.
In section 206AA of the Income-tax Act, in sub-section (1), after
Bharti Airtel Ltd., Gurgaon vs Assessee on 17 March, 2016
years under consideration by applying the
provisions of section 206AA of the Act. Aggrieved the assessee
carried the matter in the Appeal before ... 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd. ]
3.1 On Section 206AA , the Ld. CIT(A) held that this Section is
applicable only prospectively
M/S Nagarjuna Fertilizers And ... vs Adit, (It) Ii,, Hyderabad on 13 February, 2017
Page 21 of 29
25. It is evident that section 206AA contains a non-obstante clause and
relying on the same, the stand taken ... time of hearing before us, is that the
provisions of section 206AA have a overriding effect and since the said
provisions override all other provisions