Section 9(A) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
(A)in clause (a), for the words "being a non-resident", the words, figures and letter "being a non-resident, except in case of deduction on income by way of dividend under section 196D of the Income-tax Act" shall be substituted and shall be deemed to have been substituted;
