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<h1>Section 206AB: Higher TDS for Non-Filers with TDS/Credit Over 50,000 in Previous Year After Due Date Lapses.</h1> The provisions of section 206AB apply when the following conditions are met: the deductee has not filed the income tax return for the assessment year relevant to the previous year immediately preceding the financial year in which tax is to be deducted; the due date for filing the income tax return for that assessment year, as outlined under section 139(1), has passed; and the total amount of tax deducted and collected at source is Rs. 50,000 or more in the previous year.