Higher TDS rates apply to most Chapter XVII-B payments, with specific exceptions and carve-outs for certain recipients. Higher rate deduction under section 206AB applies to sums or incomes deductible under Chapter XVII B, with specified exclusions including salary, certain EPF withdrawals, specified winnings, property consideration payments, certain rent and contractor/professional payments, securitization trust income, cash withdrawals, and virtual digital asset transfers by specified payers. The higher rate does not apply where the recipient is a non resident without a permanent establishment in India or a person not required to furnish a return for the specified period and notified by the Central Government.