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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>TDS on non-filers: higher deduction rates apply to payees who failed to file returns, subject to specified exclusions.</h1> Section 206AB requires enhanced tax deduction at source where payees have not furnished returns: tax is to be deducted at the higher of twice the specified rate, twice the rates in force, or a fixed fallback rate; if another non filer provision applies, the higher rate prevails. A 'specified person' is one who has not filed the relevant return after the filing deadline and whose aggregate TDS/TCS reaches the statutory threshold. Exclusions include non residents without a permanent establishment in India and persons notified as not required to file.

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