Amendment of section 90.

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..... shopping arrangements aimed at obtaining reliefs provided in the said agreement for the indirect benefit to residents of any other country or territory), shall be inserted with effect from the 1st day of April, 2021. - Clause 41 of the Bill seeks to amend section 90 of the Income-tax Act relating to agreement with foreign countries or specified territories. Clause (b) of sub-section (1) of the sai .....

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