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

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..... ned 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 to a specified person, the tax shall be deducted at the higher of the .....

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..... is case is ₹50,000 or more in the said previous year. Provided that 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 and is notified by the Central Government in the Official Gazette in this behalf. .[Inserted by .....

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