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of <h1>Section 245N Amendment: New Sub-clauses Target Impermissible Tax Avoidance Arrangements for Residents and Non-Residents.</h1> Section 245N of the Income-tax Act is amended effective April 1, 2013. A new sub-clause (iv) is added to clause (a), allowing the Authority to determine if a proposed arrangement by a resident or non-resident is an impermissible avoidance arrangement under Chapter X-A. In clause (b), sub-clause (iii) is modified by replacing 'and' with 'or,' and a new sub-clause (iiia) is inserted, referencing sub-clause (iv) of clause (a). These changes aim to address tax avoidance arrangements more effectively.
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