https://www.taxtmi.com/acts?id=41464 Amendment adds 194BA to the specified payments in section 206AB(1) and substitutes the proviso in section 206AB(3) to exclude (i) non residents without a permanent establishment in India and (ii) persons not required to furnish an income tax return for the relevant assessment year who are notified by the Central Government in the Official Gazette. en-us Thu, 30 Mar 2023 16:12:53 +0530 Tue, 04 Apr 2023 14:52:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41464 Amendment adds 194BA to the specified payments in section 206AB(1) and substitutes the proviso in section 206AB(3) to exclude (i) non residents without a permanent establishment in India and (ii) persons not required to furnish an income tax return for the relevant assessment year who are notified by the Central Government in the Official Gazette. Act-Rules F. Acts / Amendment Acts Thu, 30 Mar 2023 16:12:53 +0530 https://www.taxtmi.com/acts?id=41464