TDS under section 194Q: higher withholding applies for non filers under non filer provisions, potentially doubling rates. If a seller is a non filer, TDS under section 194Q must follow the higher non filer withholding rule: the higher of twice the prescribed rate, twice the rates in force, or 5%; this elevated withholding applies as a consequence of failure to furnish returns, and the cited non filer provision is not applicable w.e.f. 01 04 2025.