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of <h1>Finance Act 2017 amends Income-tax Act Section 90 with Explanation 4, clarifying term definitions in agreements.</h1> Section 90 of the Income-tax Act has been amended by the Finance Act, 2017, with the insertion of Explanation 4, effective April 1, 2018. This explanation clarifies that any term used in an agreement under sub-section (1) will have the meaning assigned in the agreement if defined there. If not defined in the agreement but defined in the Act, it will have the meaning as per the Act, including any explanation provided by the Central Government.
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