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Initially, Budget 2021 had a provision that required non-filers of income tax returns for the preceding two financial years to pay higher TCS and TDS rates if their tax deduction was Rs 50,000 or more in each of those two years. The Finance Act of 2021 introduced two new sections 206AB and 206CCA to the Income-tax Act of 1961 for this purpose, which will go into force on July 1, 2021.