https://www.taxtmi.com/acts?id=39612 A special withholding regime requires tax to be deducted at a higher rate on payments to a specified person who has not filed returns for the two relevant assessment years and whose aggregate withheld and collected tax meets a threshold in each year; the provision operates notwithstanding other provisions and interacts with the existing higher withholding rule so that the higher applicable rate governs, and excludes non residents without a permanent establishment in India. en-us Tue, 30 Mar 2021 15:19:02 +0530 Tue, 30 Mar 2021 15:19:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39612 A special withholding regime requires tax to be deducted at a higher rate on payments to a specified person who has not filed returns for the two relevant assessment years and whose aggregate withheld and collected tax meets a threshold in each year; the provision operates notwithstanding other provisions and interacts with the existing higher withholding rule so that the higher applicable rate governs, and excludes non residents without a permanent establishment in India. Act-Rules F. Acts / Amendment Acts Tue, 30 Mar 2021 15:19:02 +0530 https://www.taxtmi.com/acts?id=39612