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Home Acts & Rules Finance Act / Amendment Acts Amendment Acts The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 Chapters List Chapter VIII AMENDMENT TO THE FINANCE ACT, 2020 This
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Section 9 - Amendment of Act 12 of 2020 - The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

Extract

..... 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 cla .....

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Section 9 - Amendment of Act 12 of 2020 - The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

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..... cluding the income", the words "excluding the income by way of dividend or income" shall be substituted and shall be deemed to have been substituted; (B) in sub-clause (iv), for the words "excluding the income", the words "excluding the income by way of dividend or income" shall be substituted and shall be deemed to have been substituted; (C) in sub-clause (v), for the words "including the income", the words "including the income by way of divide .....

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Section 9 - Amendment of Act 12 of 2020 - The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

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