<s>[INST] What will be the rate of TDS under section 194-I if payee is a non-filer of income-tax return? [/INST] As per section 206AB, if the payee 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%​ </s>