Section 206CCA - Special provision for collection of tax at source for non-filers of income-tax return

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....nbsp;Section 206CCA [ W.e.f. 01.07.2021 ] * Tax collection at higher rate * 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 from a specified person, the tax shall be collected at the higher of the following two rates, namely:--....

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....h the time limit for furnishing the return of income under section 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 expression "permanent establishment" includes * a fixed place of business through which the business of the enterprise is wholly or partly carried on. Person not ....