Central Government, specifies provisions of section 194N of IT Act 1961 after consultation with the Reserve Bank of India - 123/2024 - Income Tax Act, 1961
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TDS exemption: Foreign diplomatic and international representations excluded from section 194N obligations by government notification. Section 194N is specified to not apply to Foreign Representations approved by the Ministry of External Affairs - including Diplomatic Missions, United Nations agencies, International Organisations, Consulates and Offices of Honorary Consuls - which are exempt from paying taxes in India under the Diplomatic Relations (Vienna Convention) Act, 1972 and the United Nations (Privileges and Immunities) Act, 1947; the specification is made under the fifth proviso after consultation with the Reserve Bank of India and takes effect from 1 December 2024.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
TDS exemption: Foreign diplomatic and international representations excluded from section 194N obligations by government notification.
Section 194N is specified to not apply to Foreign Representations approved by the Ministry of External Affairs - including Diplomatic Missions, United Nations agencies, International Organisations, Consulates and Offices of Honorary Consuls - which are exempt from paying taxes in India under the Diplomatic Relations (Vienna Convention) Act, 1972 and the United Nations (Privileges and Immunities) Act, 1947; the specification is made under the fifth proviso after consultation with the Reserve Bank of India and takes effect from 1 December 2024.
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