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Central Government specifies that Air India Assets Holding Limited shall not be considered as ‘buyer’ for the purpose of sub-section (1) of section 194Q of the IT Act 1961

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..... 1 Income Tax
Income Tax
Section 194Q
IT
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 107/2021 New Delhi, the 10th September, 2021 INCOM .....

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..... AN: AACCN6194P) to it under a plan approved by the Central Government. 2. The notification shall be deemed to have come into force with effect from the 1st day of July, 2021. [F. No. 370149/158/2021 .....

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