https://www.taxtmi.com/acts?id=22087 Rule 37CB carves out specified classes of buyers from the operation of section 206C(1D) in relation to sales of goods other than bullion or jewellery, and the provision of services. The excluded buyers are Government, diplomatic missions and trade representations of foreign States, and institutions notified under the United Nations (Privileges and Immunities) Act, 1947. It functions as an exemption from the collection of tax at source mechanism for those categories. en-us Wed, 24 Aug 2016 10:35:00 +0530 Wed, 20 May 2026 16:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22087 Rule 37CB carves out specified classes of buyers from the operation of section 206C(1D) in relation to sales of goods other than bullion or jewellery, and the provision of services. The excluded buyers are Government, diplomatic missions and trade representations of foreign States, and institutions notified under the United Nations (Privileges and Immunities) Act, 1947. It functions as an exemption from the collection of tax at source mechanism for those categories. Act-Rules Income Tax Wed, 24 Aug 2016 10:35:00 +0530 https://www.taxtmi.com/acts?id=22087