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of <h1>Income-tax Act Section 90A amended to curb tax evasion and treaty-shopping by specifying territories outside India. Effective 2021.</h1> Section 90A of the Income-tax Act is amended to include additional language in sub-section (1), clause (b). The amendment adds that specified territories outside India must not create opportunities for non-taxation or reduced taxation through tax evasion or avoidance, including treaty-shopping arrangements aimed at obtaining reliefs indirectly benefiting residents of other countries or territories. This amendment is effective from April 1, 2021, as per the Finance Act, 2020.
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