No PAN - collect at the higher of twice the rate specified in the relevant provision or 5%, not exceeding 20%
- 1961 Act
- Section 206CC
Section findersection 397(2)(b)(ii)Act page 497
Section 206CC in the Income-tax Act, 2025
The answer
Section 206CC of the Income-tax Act, 1961 is section 397(2)(b)(ii) of the Income-tax Act, 2025. The Income-tax Act, 2025 is in force from 1 April 2026 and applies from FY 2026-27.
As enacted
Source: the enacted text of the Income-tax Act, 2025 [30 of 2025], as amended by the Finance Act, 2026, page 497. This page sets out the Table entry as read from the Act; read the section and the Notes to its Table before relying on it for a return or an opinion.
Questions this answers
What is section 206CC called in the Income-tax Act, 2025?
Section 206CC of the Income-tax Act, 1961 is section 397(2)(b)(ii) of the Income-tax Act, 2025. The Income-tax Act, 2025 is in force from 1 April 2026 and applies from FY 2026-27.