Tax deduction at source rule for non-filers removed, changing compliance and withholding obligations under income-tax law. Omission of Section 206AB removes the special withholding framework that imposed higher tax deduction at source on non-filers of income-tax returns; the statutory provision creating enhanced TDS obligations for non-filers is deleted and the amendment takes effect from 1st April, 2025, altering withholding liabilities and compliance obligations for deductors and affected payees.
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Provisions expressly mentioned in the judgment/order text.
Tax deduction at source rule for non-filers removed, changing compliance and withholding obligations under income-tax law.
Omission of Section 206AB removes the special withholding framework that imposed higher tax deduction at source on non-filers of income-tax returns; the statutory provision creating enhanced TDS obligations for non-filers is deleted and the amendment takes effect from 1st April, 2025, altering withholding liabilities and compliance obligations for deductors and affected payees.
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