Collection of tax at source from non-filers imposed at a higher statutory rate with defined exclusions and a cap. Enhanced collection requires tax at source on sums payable to non-filers to be collected at the higher of two statutory rates, subject to an overall cap, and to be applied in addition to any higher collection under section 206CC; a 'specified person' is defined by non-filing and a threshold of aggregate TDS and TCS, with exclusions for certain non-residents without permanent establishment and notified persons.