The Central Board of Direct Taxes (CBDT) on May 27, 2024, notified the Reserve Bank of India to be a person, in the exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 206AB of the Income-tax Act, 1961.
This notification shall come into force from May 27, 2024.
[Notification No. S.O. 2107€]