TMI BlogAmendment of Act 12 of 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... ) in sub-section (6),- (A) in clause (a), for the words being a non-resident , the words, figures and letter being a non-resident, except in case of deduction on income by way of dividend under section 196D of the Income-tax Act shall be substituted and shall be deemed to have been substituted; (B) after clause (a), the following clause shall be inserted and shall be deemed to have been i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es; ; (ii) in sub-section (9), in the third proviso, in clause (aa),- (A) in sub-clause (iii), for the words excluding the income , the words excluding the income by way of dividend or income shall be substituted and shall be deemed to have been substituted; (B) in sub-clause (iv), for the words excluding the income , the words excluding the income by way of dividend or income shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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