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Amendment of section 115A.

..... n dividends referred to in section 115-O at both the places where they occur, shall be omitted with effect from the 1st day of April, 2021; (II) in sub-section (5),- (i) in clause (a), for the word, brackets and letter clause (a) , the words, brackets and letters clause (a) or clause (b) shall be substituted; (ii) for clause (b), the following clause shall be substituted, namely:- (b) the tax dedu .....

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..... elation to the assessment year 2021-2022 and subsequent assessment years. Sub-section (1) of the said section provides for the determination of tax in case of a non-resident whose total income consists of dividends or interest payments as specified in clause (a) of the said sub-section and royalty or fees for technical services as specified in clause (b) of the said sub-section. Sub-section (5) of .....

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..... as referred to in clause (b) of subsection (1) of the said section. The condition under clause (b) of said sub-section requires that the tax deductible at source on such income as referred to in clause (a) of sub-section (1) of the said section has been deducted as per the provisions of Part B of Chapter XVII of the Income-tax Act. It is further proposed to amend clause (b) of the said sub-sectio .....

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