Clause 21 - Amendment of section 90 - Finance Bill, 2013

Amendment of section 90 21 . In section 90 of the Income-tax Act, (a) sub-section (2A) shall be omitted; (b) after sub-section (2), the following sub-section shall be inserted with effect from the 1st day of April, 2016, namely: (2A) Notwithstanding anything contained in sub-section (2), the provisions of Chapter X-A of the Act shall apply to the assessee even if such provisions are not beneficial to him. ; (c) after sub-section (4) and before Explanation 1, the following sub-section shall be inserted, namely: (5) The certificate of being a resident in a country outside India or specified territory outside India, as the case may be, referred to in sub-section (4), shall be necessary but not a sufficient condition for claiming any relief under the agreement referred to therein. .