Amendment of section 90A.

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Full Text of the Document

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....ough treaty-shopping arrangements aimed at obtaining reliefs provided in the said agreement for the indirect benefit to residents of any other country or territory)," shall be inserted with effect from the 1st day of April, 2021. - Clause 42 of the Bill seeks to amend section 90A of the Income-tax Act relating to adoption by Central Government of agreement between specified associations for dou....