Section 24 - Amendment of section 90A. - Finance Act, 2013

Amendment of section 90A. 24. In section 90A 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) in sub-section (4), for the words a certificate, containing such particulars as may be prescribed, of his being a resident , the words a certificate of his being a resident shall be substituted; (d) after sub-section (4) and before Explanation 1, the following subsection shall be inserted, namely: (5) The assessee referred to in sub-section (4) shall also provide such other documents and information, as may be prescribed. .