https://www.taxtmi.com/acts?id=15950 Section 90A is amended so that Chapter X-A applies to an assessee even if not beneficial to him, and a non-resident assessee may claim relief under an agreement only upon obtaining a prescribed certificate of residence from the government of the specified territory; a further Explanation deems meanings assigned by notification to undefined agreement terms to have effect from the date the agreement came into force. en-us Fri, 16 Mar 2012 15:00:40 +0530 Fri, 16 Mar 2012 17:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15950 Section 90A is amended so that Chapter X-A applies to an assessee even if not beneficial to him, and a non-resident assessee may claim relief under an agreement only upon obtaining a prescribed certificate of residence from the government of the specified territory; a further Explanation deems meanings assigned by notification to undefined agreement terms to have effect from the date the agreement came into force. Act-Rules Bills Fri, 16 Mar 2012 15:00:40 +0530 https://www.taxtmi.com/acts?id=15950