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    <title>Central Government relaxes provisions of TCS under section 206C(1G) of the Income-tax Act, 1961 in respect of non-resident individuals visiting India</title>
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    <description>The Central Government specified that the TCS provision for sale of overseas tour programme packages shall not apply to a buyer who is an individual not resident in India and who is visiting India, thereby removing the requirement for domestic tour operators to collect tax from such non-resident individual visitors; this change addresses difficulties arising from absence of PAN and refund complications.</description>
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