Section 206AB - Special provision for TDS for Non-filers of return

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....Tax to be deducted at higher rate : (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, [Inserted by FA, 2023, Section 194BA], 194BB, 194-IA, 194-IB, 194LBC, 194M or 194N on any sum or income or amount paid, or payable or credited, by a person&nbs....

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....on 139(1) has expired and the aggregate of tax deducted at source and tax collected at source in his case is Rs.50,000 or more in the said previous year. The specified person shall not include * a non-resident who does not have a permanent establishment in India; or * a person who is not required to furnish the return of income for the assessment year relevant to the said previous year a....