Amendment of section 90.

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Full Text of the Document

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....ovisions of Chapter X-A of the Act shall apply to the assessee, even if such provisions are not beneficial to him."; (b)  after sub-section (3) and before Explanation 1, the following sub-section shall be inserted with effect from the 1st day of April, 2013, namely:- "(4) An assessee, not being a resident, to whom an agreement referred to in sub-section (1) applies, shall not be e....