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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION 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 of India, Extraordinary, Part II, Sectio
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FAQ :
Non-residents who do not have a permanent establishment in India are exempt from the provisions of Section 206C(1G) of the Income-tax Act.
The article mentions that the exemption applies to non-residents who do not have a permanent establishment in India, but it does not define the term.
The notification pertains to sub-section (1G) of Section 206C of the Income-tax Act, 1961.
This notification comes into force from the date of its publication in the Official Gazette.
Yes, this new notification supersedes a previous notification published on March 30, 2022 (S.O. 1494(E)).
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