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Amendment of section 115JB.

Section 55 - Act - DIRECT TAXES - Finance Act - Section 55 - 55. In section 115JB of the Income-tax Act,- (I) after sub-section (2),- (a) in Explanation 1, with effect from the 1st day of April, 2017,- (i) after clause (fc), the following clause shal .....

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the end, the words may be; or shall be substituted; (B) after clause (iif), the following clause shall be inserted, namely:- (iig) the amount of income by way of royalty in respect of patent chargeable to tax under section 115BBF; ; (b) Explanation 4 .....

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e removal of doubts, it is hereby clarified that the provisions of this section shall not be applicable and shall be deemed never to have been applicable to an assessee, being a foreign company, if- (i) the assessee is a resident of a country or a sp .....

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a in accordance with the provisions of such agreement; or (ii) the assessee is a resident of a country with which India does not have an agreement of the nature referred to in clause (i) and the assessee is not required to seek registration under any .....

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