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Amendment of section 90

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....ng sub-section shall be inserted with effect from the 1st day of April, 2016, namely:-                "(2A) Notwithstanding anything contained in sub-section (2), the provisions of Chapter X-A of the Act shall apply to the assessee even if such provisions are not beneficial to him.";       &nb....

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Full Text of the Document

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.... any specified territory outside India in addition to entering into agreement with foreign countries.     It is proposed to omit sub-section (2A) of the said section.     This amendment will take effect retrospectively from 1st April, 2013.     It is proposed to insert a new sub-section (2A) in the aforesaid section 90 so as to p....

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