Income-tax Act, 1961
Section - 206AB - Special provision for deduction of tax at source for non-filers of income-tax return
Special provision for deduction of tax at source for non-filers of income-tax return.206AB.17[Omitted by the Finance Act, 2025, w.e.f. 1-4-2025.]
17. Prior to its omission, section 206AB, as Ins. by Act No. 13 of 2021, w.e.f. 1-7-2021 and later on amended by Act No. 06 of 2022, w.e.f. 1-4-2022 and Act No. 08 of 2023, w.e.f. 1-4-2023, read as under:'206AB. Special provision for deduction of tax at source for non-filers of income-tax return.-(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 section 192, 192A, 194B, 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 following rates, namely:-
| (i) | - | at twice the rate specified in the relevant provision of the Act; or |
| (ii) | - | at twice the rate or rates i .... To read the full section download the app from Google Play store
24 October 2026
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