# The Finance Act, 2020, Section 105: Amendment of Section 295

- Act: The Finance Act, 2020
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2020/section/105/

## Text

Amendment of section 295. 105. In section 295 of the Income-tax Act, in sub-section (2), in clause (b),— (a) | after sub-clause (ii), the following sub-clause shall be inserted with effect from the 1st 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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