Section 206AB of the Income Tax Act, 1961

The Finance Act 2021 has introduced a new section called Section 206AB of the Income Tax Act 1961, which mandates the person paying the amount to deduct TDS in case of non-filing of an income tax return by the specified person.

source https://www.caclubindia.com/articles/section-206ab-income-tax-act-1961-44969.asp