Section 70 - Amendment of section 144C. - Finance Act, 2020

Amendment of section 144C. 70. In section 144C of the Income-tax Act,- (a) in sub-section (1), the words in the income or loss returned shall be omitted; (b) in sub-section (15), in clause (b), for sub-clause (ii), the following sub-clause shall be substituted, namely: (ii) any non-resident not being a company, or any foreign company. .