Amendment of section 295.

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..... st day of April, 2021, namely:- (iia ) operations carried out in India by a non-resident; ; (b ) after sub-clause (iia ) as so inserted, the following sub-clause shall be inserted with effect from the 1st day of April, 2022, namely: (iib ) transactions or activities of a non-resident; . .....

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..... s to provide that the rules made by the Board may provide, for the manner in which and the procedure by which the income shall be arrived in case of operations carried out in India by a non-resident. This amendment will take effect from the 1st day of April, 2021 and will, accordingly, apply in relation to the assessment year 2021-22 and subsequent assessment years. It is further proposed t .....

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