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Rule 37CB: Class or classes of buyers to whom provisions of sub-section (1D) of section 206C shall not apply

The Income-tax Rules, 1962Central Act · 1962

[Class or classes of buyers to whom provisions of sub-section (1D) of section 206C shall not apply.

(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.]

Where this provision sits

ActThe Income-tax Rules, 1962
Rule37CB
Marginal noteClass or classes of buyers to whom provisions of sub-section (1D) of section 206C shall not apply
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted. Inserted by the IT (Twenty-first Amdt.) Rules, 2016, w.e.f. 19-8-2016.

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