Specified person classification triggers higher TDS/TCS rates; portal enables PAN single and bulk compliance checks. Sections 206AB and 206CCA impose a higher rate of tax deduction or collection on specified persons, defined by non-filing of returns for the two relevant assessment years and specified aggregate TDS/TCS thresholds; a CBIT functionality enables single or bulk PAN searches against a list prepared at the start of each financial year, with names removed upon valid return filing, revised/belated TDS/TCS filings, or threshold change, while the list remains static for that financial year and deductors remain responsible for proviso-based due diligence.