Exemption under section 206C(1G) of the Income tax Act, 1961
Exemption under section 206C(1G) of the Income tax Act, 1961
S.O. 1494(E).—In exercise of the powers conferred by clause (ii) to fifth proviso to sub-section (1G) of section 206C of the Income-tax Act, 1961 (43 of 1961)(hereinafter referred to as ‘Act’), the Central Government hereby notifies that the provisions of sub-section (1G) of section 206C shall not apply to an individual who is not a resident in India in terms of clause (1) and clause (1A) of section 6 of the Act, and who is visiting India.
- This notification shall come into force with effect from the date of publication of this notification in the Official Gazette.
Also Read: Provisions to be applicable from 1st April 2022
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