Section 206AB

If you have accounted them (as well as deducted tax at source) in Jun itself, then 206AB would not apply. If tax is deducted from July onwards, 206AB would apply.

A company located in Singapore is having a subsidiary office in India. Parent company deals in distribution & selling of medical Instrument via some dealers in India (India office is not involved in selling and all payments from customer/dealer end are directly made to Principal Company account in Singapore)

Section 206 AB will be applicable to Principal company in Singapore