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.
Source: Income Tax India’s Official Website