Applicability of Provisions of sub-section (1G) of section 206C - Not applied 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 does not have PAN.

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..... ICATION NO. 99/2022 New Delhi, the 17th August, 2022 INCOME-TAX S.O. 3878(E) .-In exercise of the powers conferred by clause (ii) to fifth proviso to sub-section (1G) of section 206C of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as Act ) and in suppression of the notification of the Government of India, Central Board of Direct Taxes published in the Gazette .....

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