Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
Section - 9 - Amendment of Act 12 of 2020
CHAPTER VIIIAMENDMENT TO THE FINANCE ACT , 2020Amendment 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:- |
Google Play store
|
CAclubindia
