Amendment of Act 12 of 2020

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....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 inserted, na....

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....; (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 ....