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 - Notifications - IT - MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 107/2021 New Delhi, t .....

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..... of transfer of goods by Air India Limited (PAN: 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 .....

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