https://www.taxtmi.com/acts?id=39741 Enhanced collection requires tax at source on sums payable to non-filers to be collected at the higher of two statutory rates, subject to an overall cap, and to be applied in addition to any higher collection under section 206CC; a "specified person" is defined by non-filing and a threshold of aggregate TDS and TCS, with exclusions for certain non-residents without permanent establishment and notified persons. en-us Fri, 02 Apr 2021 11:16:55 +0530 Thu, 28 Aug 2025 16:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39741 Enhanced collection requires tax at source on sums payable to non-filers to be collected at the higher of two statutory rates, subject to an overall cap, and to be applied in addition to any higher collection under section 206CC; a "specified person" is defined by non-filing and a threshold of aggregate TDS and TCS, with exclusions for certain non-residents without permanent establishment and notified persons. Act-Rules Income Tax Fri, 02 Apr 2021 11:16:55 +0530 https://www.taxtmi.com/acts?id=39741