Section 6 - Amendment of section 9A. - Finance Act, 2016

Amendment of section 9A. 6. In section 9A of the Income-tax Act, in sub-section (3), with effect from the 1st day of April, 2017,- (i) in clause (b), after the words has been entered into , the words or is established or incorporated or registered in a country or a specified territory notified by the Central Government in this behalf shall be inserted; (ii) in clause (k), the words or from India shall be omitted.