Section 206AB: Higher rate of TDS for non filers of ITR - Template of Mail and Declaration

The Government of India has recently made an amendment in the Finance Act 2021 by inserting a new Section 206AB which prescribes higher rate of TDS for those Vendors/ Suppliers who have not filed their Income Tax Return for last 2 years. 

source https://www.caclubindia.com/articles/section-206ab-higher-rate-tds-for-non-filers-itr-template-mail-declaration-44935.asp