Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 90A amended: new sub-section (2A) makes Chapter X-A apply even if not beneficial; residency certificate and extra document requirements.</h1> Section 90A is amended to delete the existing sub-section (2A) and to insert, effective 1 April 2016, a new sub-section (2A) providing that Chapter X-A applies to an assessee even if its provisions are not beneficial to the assessee. Sub-section (4) is revised to require simply a certificate of residency rather than a certificate containing prescribed particulars, and a new sub-section (5) requires the assessee to furnish such other documents and information as may be prescribed.
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