Amendment of section 90A

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..... he provisions of Chapter X-A of the Act shall apply to the assessee even if such provisions are not beneficial to him. ; (c) after sub-section (4) and before Explanation 1, the following sub-section shall be inserted, namely: (5) The certificate of being a resident in a specified territory outside India referred to in sub-section (4), shall be necessary but not a sufficient condition for claiming .....

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..... ction (2A) of the said section. This amendment will take effect retrospectively from 1st April, 2013. It is further proposed to insert a new sub-section (2A) in the aforesaid section 90A so as to provide that the provisions of newly inserted Chapter X-A shall apply even if such provisions are not beneficial to the assessee. This amendment will take effect from 1st April, 2016 and will, accordingly .....

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