https://www.taxtmi.com/acts?id=36972 The amendment revises the statutory definition of "assessee" to include a person who is a resident in India in the previous year, or a non-resident or not-ordinarily-resident who was resident in India either in the previous year to which the income relates or in the previous year in which the undisclosed asset located outside India was acquired; the previous year for acquisition shall be determined without giving effect to clause (c) of section 72. en-us Fri, 05 Jul 2019 19:01:34 +0530 Fri, 05 Jul 2019 19:01:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36972 The amendment revises the statutory definition of "assessee" to include a person who is a resident in India in the previous year, or a non-resident or not-ordinarily-resident who was resident in India either in the previous year to which the income relates or in the previous year in which the undisclosed asset located outside India was acquired; the previous year for acquisition shall be determined without giving effect to clause (c) of section 72. Act-Rules Bill Fri, 05 Jul 2019 19:01:34 +0530 https://www.taxtmi.com/acts?id=36972