Central Government specifies that, Air India Limited shall not be considered as ‘seller’ for the purposes of sub-section (1H) of section 206C of the IT Act 1961

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..... - Income Tax - Section 206C - Notifications - IT - MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 108/2021 New Delhi, the 10th Sept .....

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..... transfer of goods by it to Air India Assets Holding Limited (PAN: AAQCA4703M) under a plan approved by the Central Government. 2. The notification shall be deemed to have come into force with effec .....

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