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Were Sections 206AB and 206CCA (higher TDS for non-filers) removed?

Category
Income-tax Act 2025 transition
Answered by
A CA firm
Bottom line
Yes — the higher TDS/TCS for ITR non-filers under 206AB and 206CCA was withdrawn from 1 April 2025, so no non-filer declaration is needed any more.

Sections 206AB and 206CCA, which required higher TDS/TCS on payments to those who had not filed their income-tax returns, were omitted with effect from 1 April 2025.

This means you no longer need to verify a vendor's ITR-filing status on the compliance portal or collect a non-filer declaration. Many websites still circulate that declaration — it is now redundant for FY 2025-26 onward.

General information for FY 2026-27 under the Income-tax Act 2025, not advice on your specific case. Verify against the latest law or ask a CA before acting.