https://www.scconline.com/blog/post/2022/08/18/cbdt-exempts-person-being-a-buyer-who-is-a-non-resident-from-the-purview-of-s-206c1g-of-it-act-1961/
CBDT exempts non-resident from the purview of S. 206C(1G) of IT Act, 1961