Special provision for deduction of tax at source for non-filers of income-tax return (Omitted)

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....p;"194LBC or 194N" 3.  Omitted vide Finance Act, 2022 w.e.f. 01-04-2022 before it was read as "(hereafter referred to as deductee)" 4.  Substituted vide Finance Act, 2022 w.e.f. 01-04-2022 before it was read as  "filed the returns of income for both of the two assessment years relevant to the two previous years immediately prior to the prev....

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....ion of tax at source for non-filers of income-tax return. 206AB. (1) Notwithstanding anything contained in any other provisions of this Act, where tax is required to be deducted at source under the provisions of Chapter XVIIB, other than sections 192, 192A, 194B, 5[194BA,] 194BB, 2[194-IA, 194-IB, 194LBC, 194M or 194N] on any sum or income or amount paid, or payable or credited, by a person 3[***....

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....er sub-section (1) of section 139 has expired and the aggregate of tax deducted at source and tax collected at source in his case is rupees fifty thousand or more in the said previous year:] 6[Provided that the specified person shall not include- (i) a non-resident who does not have a permanent establishment in India; or (ii) a person who is not required to furnish the return of income for th....