Central Government notification specifies provisions of section 194N of Income Tax Act 1961 shall not...

Central Government notification specifies provisions of section 194N of Income Tax Act 1961 shall not apply to Foreign Representations approved by Ministry of External Affairs, agencies of United Nations, International Organisations, Consulates and Offices of Honorary Consuls exempt from taxes in India under Diplomatic Relations (Vienna Convention) Act 1972 and United Nations (Privileges and Immunities) Act 1947, after consultation with Reserve Bank of India. Notification deemed effective from 1st December 2024. .....

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