Declaration 206 AB

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?
Replies (1)
If aggregate TDS is >=50k in each of the year, then twice the normal rate would apply I think. Whether or not there was any transaction during these years is immaterial I think.

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