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of <h1>Finance Bill 2022 amends Income-tax Act section 206AB, impacting tax deduction rules for non-filers. Effective April 1, 2022.</h1> Clause 61 of the Finance Bill, 2022, amends section 206AB of the Income-tax Act, concerning tax deduction at source for non-filers. It modifies sub-section (1) to include sections 194-IA, 194-IB, and 194M, and removes the phrase '(hereafter referred to as deductee).' Sub-section (3) is revised to define a 'specified person' as one who has not filed an income return for the assessment year preceding the financial year when tax deduction is required, with a tax deduction and collection aggregate of at least fifty thousand rupees. These changes are effective from April 1, 2022.
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