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of <h1>Finance Bill 2023 amends Section 206AB, exempting certain non-residents from tax deduction at source requirements.</h1> Clause 89 of the Finance Bill, 2023, proposes an amendment to section 206AB of the Income-tax Act, which deals with the deduction of tax at source for non-filers of income-tax returns. The amendment revises the proviso in sub-section (3) to exclude from the definition of 'specified person' a non-resident without a permanent establishment in India and individuals not required to file a return of income for the relevant assessment year, as notified by the Central Government. This change is set to be effective from April 1, 2023.
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