Higher TDS for specified persons (non-filers)
For specified persons (who have not filed ITR for past 2 years and TDS/TCS exceeded ₹50,000 each year), TDS is deducted at higher of: twice the specified rate or 5%. Targets chronic non-filers.
Key provisions
- For specified persons (who have not filed ITR for past 2 years and TDS/TCS exceeded ₹50,000 each year), TDS is deducted at higher of: twice the specified rate or 5%. Targets chronic non-filers.
Use via API
GET/v1/tax-law/sections/by-2025-ref/395
Programmatic access - free, no signup required. ISR-cached for 24 hours.
REQUEST · cURL
curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/395
RESPONSE · 200 OK
{
"act_2025_ref": "395",
"old_reference": "Section 206AB, Income Tax Act 1961",
"title": "Higher TDS for specified persons (non-filers)",
"category": "Section",
"limit_or_rate": "-",
"applicable_to": "-",
"effective_from": "2026-04-01"
}