notification no. 70/2019/f. no. 370142/12/2019 tpl part 1 so 3427 e exemption to commission agents or traders operating under apmc under clause v of the proviso to section 194n of the income tax act 1961
notification no. 68/2019 f.no.370142/12/2019 tpl /so 3356 e exemption to cash replenishment agencies cra s and franchise agents of white label automated teller machine operators wlatmo s under clause v of the proviso to section 194n of the income tax act