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. - 20/2022 - Income Tax

Superseded vide NOTIFICATION NO. 99/2022 dated 17-08-2022 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 20/2022 New Delhi, the 30th March, 2022 INCOME-TAX S.O. 1494(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 ), the Central Government hereby notifies that the 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. 2. This notification shall come into force with effect from the date of publication of this notification in the Official Gazette. [F. No.370142/9/2022-TPL] ANKIT JAIN, Under Secy.