As per section 206AB, the tax shall be deductible at the higher rates prescribed under this provision if the following conditions are satisfied: (a) Deductee has not filed the return of income for 2 assessment years relevant to the previous year immediately prior to the previous year in which tax is required to be deducted; (b) The due date to file such return of income, 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 each of these 2 previous years. 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: