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Amendment of section 90A.

Clause 40 - Bills - DIRECT TAXES - Income-tax - Bill - Clause 40 - 40. In section 90A 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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m 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 40 of the Bill seeks to amend section 90A of the Income-ta .....

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ent entered into by any specified association in India with any specified association in the specified territory outside India, for granting of relief in respect of which income-tax has been paid both under the Incometax Act and income-tax in that sp .....

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Income-tax Act or in the agreement referred to in sub-section (1) of the said section shall have the meaning assigned to it in the notification issued by the Central Government in the Official Gazette in this behalf, unless the context otherwise requ .....

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