https://www.taxtmi.com/manuals?id=1926 Section 206AB required enhanced TDS on payments or credits to a specified person who had not filed the relevant income-tax return and whose aggregate TDS/TCS met the threshold. The higher rate was the greater of twice the provision rate, twice the rate in force, or a prescribed minimum. The provision excluded enumerated transaction heads and specified non-residents without permanent establishment; where both this rule and the higher PAN-based withholding rule applied, the deductor had to apply the higher rate. en-us Thu, 19 Jan 2023 13:20:00 +0530 Thu, 17 Jul 2025 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1926 Section 206AB required enhanced TDS on payments or credits to a specified person who had not filed the relevant income-tax return and whose aggregate TDS/TCS met the threshold. The higher rate was the greater of twice the provision rate, twice the rate in force, or a prescribed minimum. The provision excluded enumerated transaction heads and specified non-residents without permanent establishment; where both this rule and the higher PAN-based withholding rule applied, the deductor had to apply the higher rate. Manuals Income Tax Thu, 19 Jan 2023 13:20:00 +0530 https://www.taxtmi.com/manuals?id=1926