https://www.taxtmi.com/manuals?id=3901 Section 206AB applies when a deductee has not filed the income tax return for the assessment year relevant to the immediately preceding previous year, the due date under section 139(1) for filing that return has expired, and the aggregate tax deducted and collected at source from the deductee in that previous year meets the statutory threshold. en-us Thu, 21 Dec 2023 11:50:00 +0530 Thu, 04 Jan 2024 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3901 Section 206AB applies when a deductee has not filed the income tax return for the assessment year relevant to the immediately preceding previous year, the due date under section 139(1) for filing that return has expired, and the aggregate tax deducted and collected at source from the deductee in that previous year meets the statutory threshold. Manuals Income Tax Thu, 21 Dec 2023 11:50:00 +0530 https://www.taxtmi.com/manuals?id=3901