https://www.taxtmi.com/acts?id=17178 Amendment to section 90 omits the earlier sub-section (2A) and inserts a new sub-section (2A) providing that the provisions of Chapter X-A shall apply to an assessee even if those provisions are not beneficial to the assessee, effective from the assessment period commencing in 2016-17. The amendment also inserts a new sub-section (5) stipulating that a certificate of residence in a country or specified territory outside India is necessary but not sufficient to claim relief under the relevant agreement, with retrospective effect to the earlier assessment period. en-us Fri, 01 Mar 2013 17:39:29 +0530 Sat, 02 Mar 2013 11:14:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17178 Amendment to section 90 omits the earlier sub-section (2A) and inserts a new sub-section (2A) providing that the provisions of Chapter X-A shall apply to an assessee even if those provisions are not beneficial to the assessee, effective from the assessment period commencing in 2016-17. The amendment also inserts a new sub-section (5) stipulating that a certificate of residence in a country or specified territory outside India is necessary but not sufficient to claim relief under the relevant agreement, with retrospective effect to the earlier assessment period. Act-Rules Bills Fri, 01 Mar 2013 17:39:29 +0530 https://www.taxtmi.com/acts?id=17178