Section 206AB : Special provision for TDS for Non-filers of return. - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax - Income Tax

..... Section 206AB : Special provision for deduction of tax at source for non-filers of income-tax return [Inserted by Finance Act, 2021, w.e.f. 01-07-2021] 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, 194BB, 194-IA, 194-IB, 194LBC, 194M or 194N on any sum or income or amount paid, or payable or credited, by a per .....

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Section 206AB Special provision for TDS for Non-filers of return. - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax - Income Tax

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