Section 5 of Finance Act 2018 Amendment of section 10 of Income Tax
Section 5 of Finance Act 2018 [Section 5 of Finance Act 2018 deals with Amendment of section 10. and is covered in CHAPTER III DIRECT TAXES] Amendment of section 10. 5. In section 10 of the Income-tax Act,— (a) after clause (6C), the following clause shall be inserted, namely:— “(6D) any income arising to a non-resident, not being… Read More »