When do provisions of section 206AB apply?
The provisions of section 206AB apply if the following conditions are satisfied:

 a) Deductee has not filed the return of income for the assessment year relevant to the previous year immediately preceding the financial year in which tax is required to be deducted;

 b) The due date to file the return of income of such assessment year, as prescribed under section 139(1), has expired; and

 c) The aggregate amount of tax deducted and collected at source is Rs. 50,000 or more in the said previous year.​