Central Government specifies that, Air India Limited shall not be considered as ‘seller’ for the purposes of sub-section (1H) of section 206C of the IT Act 1961

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.... 10-9-2021 Income Tax Act, 1961<br>Income Tax<br>Section 206C<br>Inc.Tax Act 1961<br>MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 108/2021 ....

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.... relation to transfer of goods by it to Air India Assets Holding Limited (PAN: AAQCA4703M) under a plan approved by the Central Government. 2. The notification shall be deemed to have come into for....