Special provision for tax deduction excludes notified non filers and non residents without permanent establishment from enhanced withholding obligations.

The amendment narrows the scope of specified person in section 206AB by substituting the proviso in sub-section (3) to exclude (i) non-residents without a permanent establishment in India, and (ii) persons not required to furnish a return for the relevant assessment year who are notified by the Central Government in the Official Gazette, thereby limiting the class subject to enhanced tax deduction at source.

---

---

---