What would be the rate of TDS under section 194Q if seller is a non-filer of the Income-tax return?

Ans. As per section 206AB, if the deductee has not furnished its return of income as per section 139(1) and the due date has expired, tax is required to be deducted at a rate higher of the following:

• Twice the rate prescribed in the relevant provisions of the act, or
• Twice the rates in force, or
• 5%