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Notification No. 108/2021 Central Board Of Direct Taxes
September, 16th 2021

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 10th September, 2021

INCOME-TAX

S.O. 3681(E).—In exercise of the powers conferred by clause (b) of Explanation to
sub-section (1H) of section 206C of the Income-tax Act, 1961 (43 of 1961) , the Central Government
hereby specifies that, Air India Limited (PAN: AACCN6194P) shall not be considered as ‘seller’ for the
purposes of sub-section (1H) of section 206C of the said Act in relation to transfer of goods by it to
Air India Assets Holding Limited (PAN: AAQCA4703M) under a plan approved by the Central
Government.

2. The notification shall be deemed to have come into force with effect from the 1st day of April, 2021.

[Notification No. 108 /2021/F. No. 370149/158/2021-TPL]

ANKIT JAIN, Under Secy. (Tax Policy and Legislation)

Explanatory Memorandum: It is certified that no person is being adversely affected by giving
retrospective effect to this notification.

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.

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