Clause 91 - Amendment of section 204. - Finance Bill, 2020

Amendment of section 204. 91. In section 204 of the Income-tax Act, after clause (iv ) and before the Explanation, the following clause shall be inserted, namely: (v ) in the case of a person not resident in India, the person himself or any person authorised by such person or the agent of such person in India including any person treated as an agent under section 163. .