No. 115/2024 - Dated: 16-10-2024 - IT
Central Government specifies that no collection of tax shall be made under sub-section (1F) of section 206C of the IT Act on any payment received from the Reserve Bank of India.
No. 99/2022 - Dated: 17-8-2022 - IT
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.
No. 20/2022 - Dated: 30-3-2022 - IT
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.
No. 108/2021 - Dated: 10-9-2021 - IT
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
No. 10/2019 - Dated: 4-6-2019 - IT
Procedure for online submission of statement of deduction of tax under sub-section (3) of section 200 and statement of collection of tax under proviso to sub-section (3) of section 206C of the Income-tax Act, 1961 read with rule 31A(5) and rule 31AA(5) of the Income-tax Rules, 1962 respectively.
No. 8/2018 - Dated: 31-12-2018 - IT
Procedure, format and standards for filing an application for grant of certificate for deduction of Income-tax at any lower rate or no deduction of Income-tax under sub-section (1) of Section 197 / collection of the tax at any lower rate under subsection (9) of Section 206C of the Income-tax Act, 1961 through TRACES
No. 12/2016 - Dated: 8-12-2016 - IT
Procedure for the purposes of furnishing and verification of Form 27BA for removing of default of Short Collection and/or Non Collection of Tax at Source - Reg.
No. 6/2016 - Dated: 4-5-2016 - IT
Procedure for online submission of statement of deduction of tax under sub-section (3) of section 200 and statement of collection of tax under proviso to sub-section (3) of section 206C of the Income-tax Act, 1961 read with rule 31A(5) and rule 31AA(5) of the Income-tax Rules, 1962 respectively