Higher TDS for non-filers: enhanced withholding applies on payments to persons who failed to file returns, with exclusions. Section 206AB required enhanced TDS on payments or credits to a specified person who had not filed the relevant income-tax return and whose aggregate TDS/TCS met the threshold. The higher rate was the greater of twice the provision rate, twice the rate in force, or a prescribed minimum. The provision excluded enumerated transaction heads and specified non-residents without permanent establishment; where both this rule and the higher PAN-based withholding rule applied, the deductor had to apply the higher rate.