https://www.taxtmi.com/acts?id=39740 Section 206AB requires enhanced tax deduction at source where payees have not furnished returns: tax is to be deducted at the higher of twice the specified rate, twice the rates in force, or a fixed fallback rate; if another non filer provision applies, the higher rate prevails. A "specified person" is one who has not filed the relevant return after the filing deadline and whose aggregate TDS/TCS reaches the statutory threshold. Exclusions include non residents without a permanent establishment in India and persons notified as not required to file. en-us Thu, 01 Apr 2021 18:22:18 +0530 Thu, 28 Aug 2025 16:32:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39740 Section 206AB requires enhanced tax deduction at source where payees have not furnished returns: tax is to be deducted at the higher of twice the specified rate, twice the rates in force, or a fixed fallback rate; if another non filer provision applies, the higher rate prevails. A "specified person" is one who has not filed the relevant return after the filing deadline and whose aggregate TDS/TCS reaches the statutory threshold. Exclusions include non residents without a permanent establishment in India and persons notified as not required to file. Act-Rules Income Tax Thu, 01 Apr 2021 18:22:18 +0530 https://www.taxtmi.com/acts?id=39740