CBDT Exempts Non-Residents Visiting India from TCS u/s 206C(1G)

The Central Board of Direct Taxes(CBDT) vide Notification No.20/2022 dated 30.03.2022, notifies to exempts non-residents visiting India from TCS u/s 206C(1G).

The CBDT notifies that Section 206C(1G) shall not apply to individuals visiting India who are non-residents as per Section 6(1)/(1A) of Income Tax Act 1961.

The Notification is Given Below:

S.O.1494(E).—In exercise of the powers conferred by clause (ii) to fifth proviso to sub-section (1G) of section 206C of the Income-tax Act, 1961 (43 of 1961)(hereinafter referred to as ‘Act’), the Central Government hereby notifies that the 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.

2. This notification shall come into force with effect from the date of publication of this notification in the Official Gazette.

For Official Notification Download PDF Given Below: