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Amendment of section 206C.

Section 88 - Acts - DIRECT TAXES - FINANCE ACT, 2016 - Section 88 - 88. In section 206C of the Income-tax Act, with effect from the 1st day of June, 2016,- (i) in sub-section (1D),- (A) after the words or jewellery , the words or any other goods (oth .....

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s, other than those referred to in clauses (i) and (ii), or any service, exceeds two hundred thousand rupees: Provided that no tax shall be collected at source under this sub-section on any amount on which tax has been deducted by the payer under Cha .....

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uch class of buyers who fulfil such conditions, as may be prescribed. (1F) Every person, being a seller, who receives any amount as consideration for sale of a motor vehicle of the value exceeding ten lakh rupees, shall, at the time of receipt of suc .....

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