<h1>Finance Ministry Clarifies Intent on Section 90 Amendment in Finance Bill; TRC Sufficiency Concerns to be Addressed.</h1> The Finance Ministry has acknowledged concerns regarding a clause in the Finance Bill amending section 90 of the Income-tax Act, which addresses Double Taxation Avoidance Agreements (DTAAs). The amendment involves sub-section (5) of section 90, which requires a Tax Residency Certificate (TRC) to claim DTAA benefits. Although the TRC is necessary, it may not be sufficient for availing benefits. Concerns have arisen that the language could allow Indian tax authorities to question the TRC. The government clarifies this is not the intention, and the issue will be addressed when the Finance Bill is considered. Discussions with Mauritius continue under existing circular provisions.