Declaration 206 AB

Dinesh@123 (Account Executive) (62 Points)

09 July 2021  
As per the new section inserted 206 AB, can you please tell me if a person did not filed his ITR for F.Y 2018-19 & 2019-20 even he didn't work with us in both years.shall we deduct his tds with higher rate or not?
what should we done in this case?