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Amendment of section 90.

Clause 39 - Bills - DIRECT TAXES - Income-tax - Bill - Clause 39 - 39. In section 90 of the Income-tax Act, after Explanation 3, the following Explanation shall be inserted with effect from the 1st day of April, 2018, namely:- Explanation 4.-For the .....

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is not defined in the said agreement, but defined in the Act, it shall have the same meaning as assigned to it in the Act and any explanation given to it by the Central Government. . Clause 39 of the Bill seeks to amend section 90 of the Income-tax .....

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ide India for granting of relief in respect of income on which income-tax has been paid both under the Income-tax Act and income-tax in that country or specified territory. It is further provided that any term used but not defined in this Act or in t .....

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