Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
Section - 4 - Amendment of section 6
CHAPTER IIIAMENDMENTS TO THE INCOME-TAX ACT , 1961Amendment of section 6.Amendment of Act 43 of 19614. In the Income-tax Act, 1961,-
| (I) | - | in section 6, with effect from the 1st day of April, 2021,- |
| (a) | - | in clause (1), in Explanation 1, in clause (b), for the words "the citizen or person of Indian origin", the words "such person" shall be substituted; |
| (b) | - | in clause (1A), the following Explanation shall be inserted, namely:- |
| - | "Explanation.-For the removal of doubts, it is hereby declared that this clause shall not apply in case of an individual who is said to be resident in India in the previo .... To read the full section download the app from Google Play store
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