TMI BlogAmendment of section 92CE.X X X X Extracts X X X X X X X X Extracts X X X X ..... after the 1st day of April, 2017, shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 2018; (II) in the proviso, in clause (i), for the words one crore rupees; and , the words one crore rupees; or shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 2018; (III) after the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Explanation . For the removal of doubts, it is hereby clarified that the excess money or part thereof may be repatriated from any of the associated enterprises of the assessee which is not a resident in India. ; (c) after sub-section (2), the following sub-sections shall be inserted with effect from the 1st day of September, 2019, namely: (2A) Without prejudice to the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-section (2A). (2D) Where the additional income-tax referred to in sub-section (2A) is paid by the assessee, he shall not be required to make secondary adjustment under sub-section (1) and compute interest under sub-section (2) from the date of payment of such tax. . - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management ..... X X X X Extracts X X X X X X X X Extracts X X X X
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