Applicability of Provisions of sub-section (1G) of section 206C - Not applied 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 does not have PAN.

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.... have PAN.<br>99/2022 Dated:- 17-8-2022 Income Tax<br>Income Tax<br>Section 206C<br>IT<br>MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 99/2022 New D....

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...., Sub-section (ii) vide number S.O. 1494(E), dated the 30th March 2022, except as respects things done or omitted to be done before such suppression, the Central Government hereby notifies that the pr....