There is as such no threshold for the applicability of this Section from the deductor standpoint as the applicability of the 206AB is on deductee. The compliance of the section is a mandate for every type of Tax deductor irrespective of any threshold as to expenses, turnover.

If a person is a “Specified Person” as per 206AB then the TDS rate changes to double the usual rate of TDS or 5% which ever is more. In such a case, if a person has not met the requirement to be deducted TDS under any section of TDS, then the TDS for such person even when the same person is specified under 206AB would not be required to be deducted.