Rule 37CB - Class or classes of buyers to whom provisions of sub-section (1D) of section 206C shall not apply. - Income-tax Rules, 1962

1 [Class or classes of buyers to whom provisions of sub-section (1D) of section 206C shall not apply. 37CB. (1) The provisions of sub- section (1D) of section 206C in relation to sale of any goods (other than bullion or jewellery) or providing any service shall not apply to the following class or classes of buyers , namely:- (i) Government; (ii) embassies, Consulates, High Commissions, Legation or Commission and trade representation, of a foreign State; (iii) institutions notified under United Nations (Privileges and Immunities) Act, 1947 ] ************** NOTES:- 1. Inserted vide Income-tax (21st Amendment) Rules, 2016 dated 19-08-2016