Amendment of Section 90
Section 41 of the Finance Act, 2020 deals with amendment of Section 90. Amendment of section 90. 41. In section 90 of the Income-tax Act, in sub-section (1), in clause (b), after the words "as the case may be,", the words and brackets "without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping
Amendment of section 90.
41. In section 90 of the Income-tax Act, in sub-section (1), in clause (b), after the words "as the case may be,", the words and brackets "without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in the said agreement for the indirect benefit to residents of any other country or territory)," shall be inserted with effect from the 1st day of April, 2021.
Section 41, The Finance Act, 2020.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 41
What does Section 41 of the Finance Act deal with?
Section 41 of the Finance Act is headed "Amendment of Section 90". Amendment of section 90. 41. In section 90 of the Income-tax Act, in sub-section (1), in clause (b), after the words "as the case may be,", the words and brackets "without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping
How do I find court cases under Section 41 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2020 41, section 41 Finance Act 2020, section 41 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 41 of the Finance Act, and has it changed?
Its own text turns on section 90 (Amendment of Section 197), Income-tax Act 90 (Agreement with foreign countries or specified territories), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 2020. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Income-tax5875 words
- 7. Amendment of Section 102233 words
- 53. Insertion of new sections 115BAC and 115BAD1625 words
- 153. Amendment of Act 28 of 20161366 words
- 116. Substitution of new section for section 8B1203 words
- 95. Amendment of Section 206C1116 words
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