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Provisions of sub-section (1G) of section 206C shall not apply to an individual who is not a resident in India in terms of clause (1) and clause (1A) of section 6 of the Act, and who is visiting India.

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....<br>Notification No. 20/2022 Dated:- 30-3-2022 Income Tax Act, 1961<br>Income Tax<br>Section 206C<br>Inc.Tax Act 1961<br>Superseded vide NOTIFICATION NO. 99/2022 dated 17-08-2022 MINISTRY OF FINAN....

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.... sub-section (1G) of section 206C shall not apply to an individual who is not a resident in India in terms of clause (1) and clause (1A) of section 6 of the Act, and who is visiting India. 2. This ....

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