https://www.taxtmi.com/acts?id=16304 Amendments to section 90 impose three operative changes: Chapter X-A applies even if not beneficial to the assessee; non-resident claimants must obtain a prescribed certificate of residence from the foreign government to claim treaty relief; and meanings assigned to undefined treaty terms by notifications under section 90(3) are deemed to take effect from the date the treaty came into force, with retrospective application as specified. en-us Tue, 29 May 2012 12:07:29 +0530 Fri, 13 Jun 2025 18:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16304 Amendments to section 90 impose three operative changes: Chapter X-A applies even if not beneficial to the assessee; non-resident claimants must obtain a prescribed certificate of residence from the foreign government to claim treaty relief; and meanings assigned to undefined treaty terms by notifications under section 90(3) are deemed to take effect from the date the treaty came into force, with retrospective application as specified. Act-Rules F. Acts / Amendment Acts Tue, 29 May 2012 12:07:29 +0530 https://www.taxtmi.com/acts?id=16304