https://www.taxtmi.com/acts?id=38341 Section 295 is amended to permit the Central Board of Direct Taxes by rules to prescribe the manner and procedure for arriving at income in respect of operations carried out in India by a non-resident (new sub-clause (iia), effective April 1, 2021) and in respect of transactions or activities of a non-resident (new sub-clause (iib), effective April 1, 2022), thereby identifying two specific subjects for rule-making under sub-section (2)(b). en-us Sat, 01 Feb 2020 17:31:59 +0530 Sat, 01 Feb 2020 17:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38341 Section 295 is amended to permit the Central Board of Direct Taxes by rules to prescribe the manner and procedure for arriving at income in respect of operations carried out in India by a non-resident (new sub-clause (iia), effective April 1, 2021) and in respect of transactions or activities of a non-resident (new sub-clause (iib), effective April 1, 2022), thereby identifying two specific subjects for rule-making under sub-section (2)(b). Act-Rules Bill Sat, 01 Feb 2020 17:31:59 +0530 https://www.taxtmi.com/acts?id=38341