CBDT exempts non-resident from the purview of S. 206C(1G) of IT Act, 1961

    The Central Government has notified that the provisions of  section 206-C (IG) of the Income Tax Act, 1961 shall not

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The Central Government has notified that the provisions of  section 206-C (IG) of the Income Tax Act, 1961 shall not apply to a person (being a buyer) who is a non-resident in terms of section 6 of the Act and who does not have a permanent establishment in India.

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