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


(Department of Revenue)



New Delhi, the 10th September, 2021


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

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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