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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