{"act":{"id":"finance-act-1999","short_title":"The Finance Act, 1999","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 1999-2000.","act_number":null,"act_year":1999,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":102,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-1999/"},"unit":"section","section":{"number":"5","heading":"Amendment of section 9","text":"Amendment of section 9. 5. In section 9 of the Income-tax Act, in sub-section (1), in clause (ii), for the Explanation, the following Explanation shall be substituted with effect from the 1st day of April, 2000, namely :— \"Explanation.—For the removal of doubts, it is hereby declared that the income of the nature referred to in this clause payable for— (a ) service rendered in India; and (b ) the rest period or leave period which is preceded and succeeded by services rendered in India and forms part of the service contract of employment, shall be regarded as income earned in India.\". © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 9.</b></p><p><b>5.</b> In section 9 of the Income-tax Act, in sub-section (1), in clause (<i>ii</i>), for the <i>Explanation</i>, the following <i>Explanation</i> shall be substituted with effect from the 1st day of April, 2000, namely :—</p><p>\"<i>Explanation</i>.—For the removal of doubts, it is hereby declared that the income of the nature referred to in this clause payable for—</p><p>(<i>a</i> ) service rendered in India; and</p><p>(<i>b</i> ) the rest period or leave period which is preceded and succeeded by services rendered in India and forms part of the service contract of employment,</p><p>shall be regarded as income earned in India.\".</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":108,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1999/section/5/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}