Which sum or income is liable for a higher rate of TDS under section 206AB?
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. ​