Omitted

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....p; Omitted vide Section 62 of the Finance Act, 2022 w.e.f. 01-04-2022 before it was read as, "(hereafter referred to as deductee)" 4.  Substituted vide Section 62 of the 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 im....

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.... "^1[Special provision for deduction 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 amoun....

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....equired to be deducted, for which the time limit for furnishing the return of income under 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 permane....