Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

Section - 9 - Amendment of Act 12 of 2020

CHAPTER VIII

AMENDMENT TO THE FINANCE ACT , 2020

Amendment of Act 12 of 2020.

9. In the Finance Act, 2020, in section 2, with effect from the 1st day of April, 2020,-

(i)

in sub-section (6),-

(A)	-	in clause (a), for the words "being a non-resident", the words, figures and letter "being a non-resident, except in case of deduction on income by way of dividend under section 196D of the Income-tax Act" shall be substituted and shall be deemed to have been substituted;
(B)	-	after clause (a), the following clause shall be inserted and shall be deemed to have been inserted, namely:-

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