https://www.taxtmi.com/acts?id=37207 The amendment substitutes the definition of assessee to include persons who were residents in India in the relevant previous year, and to include non-residents or not-ordinarily-residents who were resident in India either in the previous year to which the foreign income relates or in the previous year in which an undisclosed asset outside India was acquired; for asset acquisitions the previous year is to be determined without giving effect to the cited clause of the income-tax provision. en-us Wed, 24 Jul 2019 17:47:00 +0530 Wed, 24 Jul 2019 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37207 The amendment substitutes the definition of assessee to include persons who were residents in India in the relevant previous year, and to include non-residents or not-ordinarily-residents who were resident in India either in the previous year to which the foreign income relates or in the previous year in which an undisclosed asset outside India was acquired; for asset acquisitions the previous year is to be determined without giving effect to the cited clause of the income-tax provision. Act-Rules F. Acts / Amendment Acts Wed, 24 Jul 2019 17:47:00 +0530 https://www.taxtmi.com/acts?id=37207