Clause 70 - Amendment of section 144C. - Finance Bill, 2020

Amendment of section 144C. 70. In section 144C of the Income-tax Act, (a ) in sub-section (1 ), the words in the income or loss returned shall be omitted; (b ) in sub-section (15 ), in clause (b ), for sub-clause (ii ), the following sub-clause shall be substituted, namely: (ii ) any non-resident not being a company, or any foreign company. .