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Section 206C in The Income Tax Act, 1961 [Entire Act]

sale consideration as income-tax. [(1G) Every person,— (a) being an authorised dealer, who receives an amount, for remittance out of India from a buyer ... cent of such amount as income-tax: Provided that the authorised dealer shall not collect the sum, if the amount or aggregate of the amounts
Union of India - Section Cites 0 - Cited by 639

Section 9 in The Foreign Exchange Regulation Act, 1973 [Entire Act]

person resident outside India; (b) receive, otherwise than through an authorised dealer, any payment by order or on behalf of any person resident outside India ... making of any payment already authorised either with foreign exchange obtained from an authorised dealer or a money-changer under section 8 or with foreign
Union of India - Section Cites 0 - Cited by 345

Section 18 in The Foreign Exchange Regulation Act, 1973 [Entire Act]

section (1), where the Reserve Bank has permitted any authorised dealer to accept for negotiation or collection of shipping documents covering exports from his constituent ... signed the declaration in terms of sub-section (1), such authorised dealer shall, before accepting such documents for negotiation or collection, require the constituent concerned
Union of India - Section Cites 0 - Cited by 145

Section 80HHD in The Income Tax Act, 1961 [Entire Act]

obtained by conversion of foreign exchange brought into India through an authorised dealer, ] [Inserted by Act 3 of 1989, Section ... tour operator or of a travel agent;] (d) [ "authorised dealer", "foreign exchange" and "Indian currency" shall have the meanings respectively assigned to them in clauses
Union of India - Section Cites 0 - Cited by 150

Section 204 in The Income Tax Act, 1961 [Entire Act]

exchange asset, which is not a short-term capital asset, the authorised dealer responsible for remitting such sum to the non-resident Indian ... have the meanings assigned to them in Chapter XII-A; (b) "authorised dealer" shall have the meaning assigned to it in clause (b) of section
Union of India - Section Cites 0 - Cited by 148
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