Section 206CCA - Special provision for collection of tax at source for non-filers of income-tax return

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..... te Notwithstanding anything contained in any other provisions of this Act, Where tax is required to be collected at source under the provisions of Chapter XVII-BB , on any sum or amount received by a person from a specified person, the tax shall be collected at the higher of the following two rates, namely: (i) at twice the rate specified in the relevant provision of the Act; or (ii) at the rate o .....

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..... ted at source in his case is ₹ 50,000 or more in the said previous year: the expression permanent establishment includes a fixed place of business through which the business of the enterprise is wholly or partly carried on. Person not covered by section 206CCA [ Section 206CCA(3) ] The provision of section 206CCA are not applicable in the case of following specified person a non-resident who .....

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