Amendment of section 9A.

6. In section 9A of the Income-tax Act, in sub-section (3), with effect from the 1st day of April, 2017,—

(i)		in clause (b), after the words "has been entered into", the words "or is established or incorporated or registered in a country or a specified territory notified by the Central Government in this behalf" shall be inserted;
(ii)		in clause (k), the words "or from India" shall be omitted.