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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....021 Dated:- 10-9-2021 Income Tax Act, 1961<br>Income Tax<br>Section 194Q<br>Inc.Tax Act 1961<br>MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 1....

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.... Act in case of transfer of goods by Air India Limited (PAN: AACCN6194P) to it under a plan approved by the Central Government. 2. The notification shall be deemed to have come into force with effe....