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of <h1>No Tax Deduction on Air India Property Transfers to Air India Assets Holding u/s 194-IA, Effective April 2021.</h1> The Central Government, through the Central Board of Direct Taxes, has issued a notification specifying that no tax deduction under section 194-IA of the Income-tax Act, 1961, shall be made on payments to Air India Limited for the transfer of immovable property to Air India Assets Holding Limited. This exemption is part of a government-approved plan and is effective retroactively from April 1, 2021. The notification assures that no individual is adversely impacted by its retrospective application.
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