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    <title>Amendment of section 90A.</title>
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    <description>Section 90A is amended to make Chapter X-A applicable even if not beneficial to the assessee, to require a prescribed residency certificate from the foreign government before a non-resident may claim relief under an agreement, and to deem meanings assigned by in-force notifications to terms used in agreements to have effect from the date the agreement came into force.</description>
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    <pubDate>Tue, 29 May 2012 12:08:26 +0530</pubDate>
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      <description>Section 90A is amended to make Chapter X-A applicable even if not beneficial to the assessee, to require a prescribed residency certificate from the foreign government before a non-resident may claim relief under an agreement, and to deem meanings assigned by in-force notifications to terms used in agreements to have effect from the date the agreement came into force.</description>
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