Central Government specifies that Air India Assets Holding Limited shall not be considered as ‘buyer’ for the purpose of sub-section (1) of section 194Q of the IT Act 1961

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....2021 Income Tax<br>Income Tax<br>Section 194Q<br>IT<br>MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 107/2021 New Delhi, the 10th September, 2021 IN....

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.... (PAN: AACCN6194P) to it under a plan approved by the Central Government. 2. The notification shall be deemed to have come into force with effect from the 1st day of July, 2021. [F. No. 370149/158/2....