TDS/TCS at higher rates in case of non-filers of Income Tax Returns: Section-206AB and 206CCA

A new section 206AB & 206CCA introduced In the Budget 2021 22 which will be effective from 1st July 2021. The said section provides for higher rate of TDS/TCS to be applied if the transactions are done with the non filers of income tax return.

source https://www.caclubindia.com/articles/tds-tcs-higher-rates-case-non-filers-income-tax-returns-section-206ab-206cca-44922.asp