Amendment of section 90A.

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..... X-A of the Act shall apply to the assessee, even if such provisions are not beneficial to him."; ( b ) after sub-section (3) and before Explanation 1 , the following sub-section shall be inserted with effect from the 1st day of April, 2013, namely: "(4) An assessee, not being a resident, to whom the agreement referred to in sub-section (1) applies, shall not be entitled to claim any relief under .....

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