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

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....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 tax is required to be collected, for which the tim....

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....nding 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) at twice the rate specified in the relevant provision of the Act; or (ii) at the rate o....