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

Exemption for visiting non-residents from sub-section (1G) of section 206C removes that provision's applicability to non-resident visitors.

The notification excludes from the operation of sub-section (1G) of section 206C individuals who are not residents in India under the relevant residency clauses and who are visiting India, and states that the exclusion takes effect from the date of publication in the Official Gazette.