Chapter X-A application enforced even if adverse, and treaty relief requires foreign residence certificate henceforth

The amendments make Chapter X-A mandatorily applicable to assessees even if not beneficial, require nonresident assessees to obtain a prescribed certificate of residence from the foreign government to claim treaty relief, and declare that meanings assigned to undefined treaty terms by government notification are effective from the treaty's commencement, with retrospective effect for that interpretive clarification.

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