Dear Friends,

Please find below YouTube video link on Section 206AB:TDS for non-filers of ITR V/s Section 206CCA: TCS for non-filers of ITR w.e.f. 01st July 2021
Also refer amended Section 206AA,206CC for your reference.
https://youtu.be/rI9_6F1CxUg

Regards,
Bipul Kumar