Conditions for higher rates of TDS on non ITR fillers

Non-filers are persons who have not filed their returns of income for two years preceding the year of deduction where returns of income are due, and if TDS deducted from their income has been ₹50,000 or more in each of these 2 years. On 1 July 2021, the applicable years would be the financial years 2018-19 and 2019-20, since the tax returns for the financial year 2020-21 would be due only by 31 December 2021 or late



In last year’s budget, a new provision was inserted to provide for a higher tax deduction at source (TDS) rate from payments to persons who have not filed their returns of income (non-filers). The TDS to be applied in such cases is the higher of twice the normal applicable TDS rate or 5%.

Relevant Section 194
let's give in detail the relevant sections
Who are liable to deduct tds when it is to be deducted?When it is not to be deducted?
Why the same is not deducted?
Tds has to be deducted by whom who is a deductor like a corporate assesse or a pvt limited company engaging persons for any kind of professional work or contractuap nature.
Sec 194 A Interest other than securities

who is liable to deduct -the person who is responsible for paying to a resident any income other than interest on securities is required to deduct tax Theron at the rates in force.
individuals whose gross receipts or turnover from business or profession carried on by him exceed one crore rupees are required to deduct tax at source.
when tds is to be deducted
tax is to be deducted at source
rate 10%
rate 20% no pan

in case the interest credited does not exceed rs.40000 tds not be deducted
senior citizen 50000
Sec 194B no deduction to be made in case winnings from any lottery or crossword puzzle does not exceed 10000
rate of tds 30%
194BB WINNING FROM HORSE RACES
RATE OF TDS 30%
AT THE TIME OF PAYMENT OF INCOME
194 C contractor
rate 1%
rate 2%
who are liable to deduct?
194D INSURANCE COMMISSION

194E ,194G,194H,194 I,194IA,194IB.