Amendment of section 2.

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....n of Tax Act, 2015 (22 of 2015.) (hereafter in this Part referred to as the principal Act), in section 2, for clause (2), the following clause shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2015, namely:-- '(2) "assessee" means a person,-- (a) being a resident in India within the meaning of section 6 of the Income-tax Act, 1961(43 of 196....

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....he existing provisions of clause (2) of section 2 of the said Act, inter alia, provides that the "assessee" means a person who is resident in India within the meaning of section 6 of the Income-tax Act. It is proposed to amend the aforementioned clause so as to provide that the "assessee" shall mean a person being a resident in India within the meaning of section 6 of the Income-tax Act, in the p....