- 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.".
