https://www.taxtmi.com/acts?id=38326 Section 206C is amended to add sub-sections (1G) and (1H) imposing collection-at-source duties: authorised dealers handling Liberalised Remittance Scheme remittances and sellers of overseas tour packages must collect tax at receipt or debiting; sellers with prior-year turnover above a high-value threshold must collect on receipts exceeding that threshold, with higher collection where buyer omits PAN/Aadhaar. Exemptions apply where buyers are liable to deduct tax or are specified governmental or notified entities. Definitions of "authorised dealer", "overseas tour program package", "buyer" and "seller" are provided; related recovery, payment and default provisions are amended. en-us Sat, 01 Feb 2020 17:15:26 +0530 Wed, 19 Feb 2020 17:31:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38326 Section 206C is amended to add sub-sections (1G) and (1H) imposing collection-at-source duties: authorised dealers handling Liberalised Remittance Scheme remittances and sellers of overseas tour packages must collect tax at receipt or debiting; sellers with prior-year turnover above a high-value threshold must collect on receipts exceeding that threshold, with higher collection where buyer omits PAN/Aadhaar. Exemptions apply where buyers are liable to deduct tax or are specified governmental or notified entities. Definitions of "authorised dealer", "overseas tour program package", "buyer" and "seller" are provided; related recovery, payment and default provisions are amended. Act-Rules Bill Sat, 01 Feb 2020 17:15:26 +0530 https://www.taxtmi.com/acts?id=38326