Exemption to Cash Replenishment Agencies (CRA's) and franchise agents of White Label Automated Teller Machine Operators (WLATMOs) under clause (v) of the proviso to section 194N of the Income Tax Act, 1961


MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 18th September, 2019 INCOME-TAX S.O. 3356(E).In exercise of the powers conferred by clause (v) of proviso to section 194N of the Income-tax Act, 1961 (43 of 1961), the Central Government after consultation with the Reserve Bank of India, hereby specifies Cash Replenishment Agencies (CRAs) and franchise agents of White Label Automated Teller Machine Operators (WLATMOs) maintaining a separate bank account from
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