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
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
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
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 (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
56. Amendment of section 206AA.
In section 206AA of the Income-tax Act, in sub-section (1), after
FINANCE ACT, 2021
57. Insertion of new section 206AB.
After section 206AA of the Income-tax Act, the following section shall be inserted with effect ... rate of five per cent.. (2) If the provisions of section 206AA is applicable to a specified person, in addition to the provision of this
Section 51 in Finance Act, 2013
51. Amendment of section 206AA.
- In section 206AA of the Income-tax Act, after sub-section (5), the following
203A , Section 203AA , Section 204 , Section 205 , Section 206 , Section 206A , Section 206AA , Section 206AB , Section 206B , Section 206C , Section 206CA and Section 206CB from
provisions of clause (a). [ Similar to Section 203A , Section 206AA , Section 206CC , Section 200 , Section 206A , Section 206C , Section 194IA , Section 194IB , Section 194M , Section