Rule-37CB (of Income Tax Rules, 1962), Class or classes of buyers to whom provisions of sub-section (1D) of section 206C (of Income Tax Act, 1961) shall not apply
Rule-37CB (of Income Tax Rules, 1962), Class or classes of buyers to whom provisions of sub-section (1D) of section 206C (of Income Tax Act, 1961) shall not apply
[Class or classes of buyers to whom provisions of sub-section (1D) of section 206C (of Income Tax Act, 1961) shall not apply.
(1) The provisions of sub-section (1D) of section 206C (of Income Tax Act, 1961) in relation to sale of any goods (other than bullion or jewellery) or providing any service shall not apply to the following class or classes of buyers, namely:—
(i) Government;
(ii) embassies, Consulates, High Commissions, Legation or Commission and trade representation, of a foreign State;
(iii) institutions notified under United Nations (Privileges and Immunities) Act, 1947.]
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