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Amendment of section 9.

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..... sub-clause (xviia) of clause (24) of section 2, arising from any sum of money paid, or any property situate in India transferred, on or after the 5th day of July, 2019 by a person resident in India to a person outside India. . Note: While Passing the bill in the Loksabha as on 18-7-2019, the following amendments were made: Amendment made: Page 6, for lines 47 to .....

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..... in India to a person outside India, shall be deemed to accrue or arise in India. This amendment will take effect from 1st April, 2020 and will, accordingly, apply in relation to the assessment year 2020-2021 and subsequent assessment years. - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia .....

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