Higher TCS for non-filers: elevated collection rates and a statutory cap apply to receipts from specified persons. Section 206CCA requires elevated tax collection at source on amounts received from a specified person-i.e., a recipient who failed to furnish the immediately preceding year's return and whose prior year aggregate TDS and TCS meets the statutory threshold. Tax is collected at the higher of twice the otherwise applicable TCS rate or a prescribed fallback rate, subject to an overall cap. Where other non filer withholding provisions apply, the highest applicable collection rate is to be applied. Exclusions cover non residents without a permanent establishment and persons notified by the government.