Higher TDS rates under section 206AB apply when a deductee fails to file required income tax returns, subject to exceptions. Higher TDS rates under section 206AB apply where a deductee has not filed the return of income for the assessment years relevant to the previous year immediately prior to the year of deduction, the due date for filing that return has expired, and the aggregate tax deducted and collected at source in those years meets the statutory threshold. The higher-rate requirement covers sums deductible under Chapter XVII-B except for amounts covered by specified exclusions and does not apply to non-residents without a permanent establishment in India or persons notified as not required to furnish returns.