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of <h1>Finance Bill 2012: Amendments to Income-tax Act Section 90 on Agreements with Foreign Entities, Effective April 1, 2013.</h1> Clause 31 of the Finance Bill, 2012 amends section 90 of the Income-tax Act, allowing the Central Government to enter agreements with foreign countries or specified territories. A new sub-section (2A) mandates the application of Chapter X-A provisions, even if unfavorable to the assessee, effective from April 1, 2013. Sub-section (4) requires non-resident assessees to obtain a residency certificate from their government to claim relief under such agreements. An additional explanation clarifies that terms defined in notifications will apply retrospectively from October 1, 2009, if not defined in the agreement or Act.
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