<s>[INST] What will be the rate of TCS under section 206C(1H) if buyer is a non-filer of income-tax return? [/INST] As per section 206CCA, if the buyer has not furnished its return of income as per section 139(1)​ and the due date has expired, tax is required to be collected at a rate higher of the following:

   • Twice the rate prescribed in the relevant provisions of the act, or

   • 5%​​ </s>