# The Finance Act, 2020, Section 70: Amendment of Section 144C

- Act: The Finance Act, 2020
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2020/section/70/

## Text

Amendment of section 144C. 70. In section 144C of the Income-tax Act,— (a) | in sub-section (1), the words "in the income or loss returned" shall be omitted; (b) | in sub-section (15), in clause (b), for sub-clause (ii), the following sub-clause shall be substituted, namely:— "(ii) any non-resident not being a company, or any foreign company.".

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