https://www.taxtmi.com/acts?id=38686 The amendment inserts a proviso in section 90(1)(b) conditioning treaty benefits on arrangements not creating opportunities for non taxation or reduced taxation through tax evasion or avoidance, including treaty shopping that seeks indirect relief for residents of other jurisdictions; effective from the first day of April, 2021. en-us Sat, 28 Mar 2020 10:24:04 +0530 Sat, 28 Mar 2020 10:24:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38686 The amendment inserts a proviso in section 90(1)(b) conditioning treaty benefits on arrangements not creating opportunities for non taxation or reduced taxation through tax evasion or avoidance, including treaty shopping that seeks indirect relief for residents of other jurisdictions; effective from the first day of April, 2021. Act-Rules F. Acts / Amendment Acts Sat, 28 Mar 2020 10:24:04 +0530 https://www.taxtmi.com/acts?id=38686