# The Finance Act, 2013, Section 24: Amendment of section 90A

- Act: The Finance Act, 2013
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2013/section/24/

## Text

Amendment of section 90A. 24. In section 90A of the Income-tax Act,— (a) | sub-section (2A) shall be omitted; (b) | after sub-section (2), the following sub-section shall be inserted with effect from the 1st day of April, 2016, namely:— "(2A) Notwithstanding anything contained in sub-section (2), the provisions of Chapter X-A of the Act shall apply to the assessee even if such provisions are not beneficial to him."; (c) | in sub-section (4), for the words "a certificate, containing such particulars as may be prescribed, of his being a resident", the words "a certificate of his being a resident" shall be substituted; (d) | after sub-section (4) and before Explanation 1, the following sub-section shall be inserted, namely:— "(5) The assessee referred to in sub-section (4) shall also provide such other documents and information, as may be prescribed.". © Copyright. Taxmann Publications Pvt. Ltd.

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