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Updated Feb 20, 2021 | 15:25 IST Starting July 1, 2021, the penal TDS and TCS rates are 10-20 per cent, as against 5-10 percent normally Uncertainties around how Budget 2021 TDS rules will be implemented New Delhi: Budget 2021 has laid out stringent norms for those not filing tax returns. So, if you have not been filing your income tax returns, you have to pay a higher tax deducted at source (TDS). Even the Tax collected at Source (TCS) will increase for those who do not file their income tax returns. Starting July 1, 2021, the penal TDS and TCS rates are 10-20 per cent, as against 5-10 percent normally. ....