Provisions of sub-section (1G) of section 206C shall not apply to an individual who is not a resident in India in terms of clause (1) and clause (1A) of section 6 of the Act, and who is visiting India.

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..... . - 20/2022 Dated:- 30-3-2022 Income Tax - Income Tax - Section 206C - Notifications - IT - Superseded vide NOTIFICATION NO. 99/2022 dated 17-08-2022 MINISTRY OF FINANCE (Department of .....

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..... -section (1G) of section 206C shall not apply to an individual who is not a resident in India in terms of clause (1) and clause (1A) of section 6 of the Act, and who is visiting India. 2. This n .....

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