ACCEPTING OF UNIQUE IDENTITY NUMBER OF FOREIGN DIPLOMATIC MISSIONS / UN ORGANIZATIONS WHILE MAKING SALES OR SUPPLIES

Various representations have been received from Foreign Diplomatic Missions / UN Organizations regarding unwillingness of the vendors / suppliers to record the UIN (Unique Identify Number) while making sales to such Missions / Consulates or UN organizations.

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Rule 37BC - Relaxation from deduction of tax at higher rate under section 206AA

(1) In the case of a non-resident, not being a company, or a foreign company (hereafter referred to as 'deductee') and not having permanent account number the provisions of section 206AA

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Section 206AA

After section 206A of the Income-tax Act, the following sec­tion shall be inserted with effect from the 1st day of April, 2010, namely:—

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