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

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....e Act, 2022 w.e.f. 01-04-2022 before it was read as, "(hereafter referred to as collectee)" 3.  Substituted vide Section 64 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 immediately prior to the previous year in which ....

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....x at source for non-filers of income-tax return. 206CCA. (1) Notwithstanding anything contained in any other provisions of this Act, where tax is required to be collected at source under the provisions of Chapter XVII-BB, on any sum or amount received by a person ^2[****] from a specified person, the tax shall be collected at the higher of the following two rates, namely:-- (i) a....

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....ion (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:] ^5[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 i....