https://www.scconline.com/blog/post/2019/10/22/cbdt-exempts-cash-withdrawal-by-authorised-dealer-and-its-franchise-agent-and-sub-agent-and-full-fledged-money-changer-licensed-by-rbi/
CBDT exempts cash withdrawal by authorised dealer and its franchise agent and sub-agent, and Full-Fledged Money Changer licensed by RBI