89A. Relief from taxation in income from retirement benefit account maintained in a notified country

(a) "notified country" means a country as may be notified by the Central Government in the Official Gazette for the purposes of this section;

(b) "specified account" means an account maintained in a notified country by the specified person in respect of his retirement benefits and the income from such account is not taxable on accrual basis but is taxed by such country at the time of withdrawal or redemption;

(c) "specified person" means a person resident in India who opened a specified account in a notified country while being non-resident in India and resident in that country. CHAPTER IX DOUBLE TAXATION RELIEF 2332 2333 2334 2335 2336 2337 2338 2332 Subs. by Act 33 of 2009, s. 40, for section 90 (w.e.f. 1-10-2009). Earlier section amended by Act 16 of 1972, s. 23 (w.e.f. 1-4-1972). Further amended by Act 49 of 1991, s. 39 (w.e.f. 1-4-1972). Earlier substituted by Act 14 of 2001, s. 90 (w.e.f. 1-4-1962). 2333 Ins. by Act 17 of 2013, s. 23 (w.e.f. 1-4-2016). Earlier inserted by Act 23 of 2012, s. 33 (w.e.f. 1-4-2013), and later on omitted by Act 17 of 2013, s. 23 (w.e.f. 1-4-2013). 2334 Ins. by Act 23 of 2012, s. 32 (w.e.f. 1-4-2013). 2335 Subs. by Act 17 of 2013, s. 23, for “a certificate, containing such particulars as may be prescribed, of his being a resident” (w.e.f. 1-4-2013). 2336 Ins. by s. 23, ibid. (w.e.f. 1-4-2013). 2337 The