If tds deducted of a person is more than 50000/- in each of the financial year (2018-19& 2019-20) even he filed ITR before the due date i.e 31 July of the year but he revised his ITR after 31 July. the concern is that as per the section 206 AB on which rate the tds will be deducted i.e at twice or normal rate.
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