Special provision for deduction of tax at source for non-filers of income-tax return

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..... ce under the provisions of Chapter XVIIB, other than sections 192, 192A, 194B, 5 [ 194BA, ] 194BB, 2 [ 194-IA, 194-IB, 194LBC, 194M or 194N ] on any sum or income or amount paid, or payable or credited, by a person 3 [ **** ] to a specified person, the tax shall be deducted at the higher of the following rates, namely: (i) at twice the rate specified in the relevant provision of the .....

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..... more in the said previous year: ] 6 [ Provided that the specified person shall not include (i) a non-resident who does not have a permanent establishment in India; or (ii) a person who is not required to furnish the return of income for the assessment year relevant to the said previous year and is notified by the Central Government in the Official Gazette in this behalf. ] Expla .....

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..... ch tax is required to be deducted, for which the time limit of filing return of income under sub-section (1) of section 139 has expired; and the aggregate of tax deducted at source and tax collected at source in his case is rupees fifty thousand or more in each of these two previous years: 5. Inserted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 6. Substituted vide T .....

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