The Central Board of Direct Taxes (CBDT) have issued the Notification No. 20/2022 in which it has been stated that the provisions of section 206C(1G) 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.
Section 206C(1G) deals with the TCS on the remittance made under the Liberalized Remittance Scheme and TCS made towards Overseas Tour Program Package.
To view and download the Notification, click here
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