Clause 22 - Amendment of section 90A

Application of Chapter X-A: its provisions apply even if not beneficial to the assessee, and residency certificate alone is insufficient.

Amendment to section 90A provides that the provisions of Chapter X-A shall apply to an assessee even if not beneficial to the assessee, effective for assessments from April 1, 2016, and that a certificate of residence in a specified territory outside India is necessary but not a sufficient condition to claim relief under agreements adopted under section 90A, with the residency-certification rule and omission of the prior sub section operating retrospectively from April 1, 2013.