TDS on non-filers: higher deduction rates apply to payees who failed to file returns, subject to specified exclusions. 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.