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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>Collection of tax at source from non-filers imposed at a higher statutory rate with defined exclusions and a cap.</h1> 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.

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