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[Cites 0, Cited by 0] [Section 206C(1H)] [Section 206C] [Entire Act]

Union of India - Subsection

Section 206C(1H)(a) in The Income Tax Act, 1961

(a)"buyer" means a person who purchases any goods, but does not include,—
(A)the Central Government, a State Government, an embassy, a High Commission, legation, commission, consulate and the trade representation of a foreign State; or
(B)a local authority as defined in the Explanation to clause (20) of section 10; or
(C)a person importing goods into India or any other person as the Central Government may, by notification in the Official Gazette, specify for this purpose, subject to such conditions as may be specified therein;