<s>[INST] What will be the rate of TDS under section 194-IB if payee is a non-filer of income-tax return? [/INST] ​Section 206AB provides for deduction of tax at higher rate if the deductee has not furnished the return of income for a specified period. However, the provisions of Section 206AB are not applicable if tax is required to be deducted under s​ection 194-IB. </s>