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of <h1>Non-Resident Individuals Visiting India Exempt from Section 206C(1G) of Income-tax Act, 1961 per Notification No. 20/2022.</h1> The provisions of sub-section (1G) of section 206C of the Income-tax Act, 1961, do not apply to individuals who are non-residents of India as per clauses (1) and (1A) of section 6 of the Act and are visiting India. This exemption was issued by the Central Government through Notification No. 20/2022 on March 30, 2022, by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. The notification took effect upon its publication in the Official Gazette and was later superseded by Notification No. 99/2022 on August 17, 2022.
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