<s>[INST] Which sum or income is liable for a higher rate of TDS under section 206AB? [/INST] Tax is required to be deducted at higher rates in respect of every sum or income or amount from which tax is deductible under any provision of Chapter XVII-B except the sum or income or amount on which tax is deductible under any of the following provisions:

​​​​Section 192: TDS on Salary;
​​​Section 192A: TDS on withdrawal from EPF;
​​​Section 194B: TDS on winning from lotteries, crossword puzzles, gambling, betting, etc.
​​​Section 194BB: TDS on winning from racehorses;
​​​Section 194-IA: TDS from payment of consideration to buy an Immovable Property other than rural agricultural land;
​​​Section 194-IB: TDS from payment of rent by certain Individuals or HUF;
​​​Section 194LBC: TDS on income in respect of investment in Securitization Trust;
​​​Section 194M: TDS from payment to the contractor, commission agent, broker, or professional by certain Individuals or HUF;
​​​Section 194N: TDS on cash withdrawal; and
​​​Section 194S: Payment on transfer of Virtual Digital Asset (if the payer is a specified person)
Further, the tax shall not be deducted at higher rates under this provision if such sum (or income or amount) is paid (or payable or credited) to a non-resident who does not have a permanent establishment (PE) in India or to a person who is not required to furnish the return of income for the specified period and is notified by the Central Government. ​ </s>