Login in IT Reporting Portal to Check Specified Person u/s 206AB & 206CCA
Specified person means a person who satisfies both of the following conditions:
i. A person who has not filed ITRs for both of the Two A.Ys. relevant to the Two P.Ys. immediately prior to the P.Y. in which tax is required to be deducted/collected, for which the time limit of filing ITR under section 139(1) has expired.
ii. Aggregate of TDS & TCS is ₹50,000 or more in each of the Two P.Ys
follow the below 10 steps to check person as Specified Person u/s 206AB & 206CCA or Not-
1. Use link https://eportal.incometax.gov.in/ to login in new income tax portal as TAN deductor.
a) If login details available-User ID- TAN no. and password
b) If login details not available the user ID is TAN and use forgot password option ( e-filling OTP and Date of allotment of TAN is required)
2. If you are not register then register yourself.
3. After login go to >> Pending Action >> Reporting Portal
4. Once you click on Reporting portal, it will navigate you to reporting portal and then click on new Registration and Continue (https://report.insight.gov.in/reporting-webapp/login)
5. Fill all the details of Business and Principal officer and submit.
6. After Submitting the details, you will receive the login details over the mail ID which you have mentioned in step 5.
7. Use login details and login into the portal (https://report.insight.gov.in/reporting-webapp/login).
8. Once you get login, select “Compliance Check” in form type option and your ITDRIN and Click on proceed.
After above, Select Authorized person and proceed.
9. Please select the option “Compliance check for Section 206AB & 206CCA”
10. Enter the PAN of person or Party for whom you want to check the status
If “Specified person u/s 206AB & 206CCA” is no then deduct normal rate of TDS.
If “Specified person u/s 206AB & 206CCA” is Yes Then Deduct Higher rate of TDS.