{"act":{"id":"finance-act-2010","short_title":"The Finance Act, 2010","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2010-2011.","act_number":null,"act_year":2010,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":60,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2010/"},"unit":"section","section":{"number":"4","heading":"Amendment of section 9","text":"Amendment of section 9. 4. In section 9 of the Income-tax Act, for the Explanation occurring after sub-section (2), the following Explanation shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 1976, namely:— \"Explanation.—For the removal of doubts, it is hereby declared that for the purposes of this section, income of a non-resident shall be deemed to accrue or arise in India under clause (v) or clause (vi) or clause (vii) of sub-section (1) and shall be included in the total income of the non-resident, whether or not,— (i ) the non-resident has a residence or place of business or business connection in India; or (ii ) the non-resident has rendered services in India.\". © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 9.</b></p><p><b>4.</b> In section 9 of the Income-tax Act, for the <i>Explanation</i> occurring after sub-section (2), the following <i>Explanation</i> shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 1976, namely:—</p><p>\"<i>Explanation.</i>—For the removal of doubts, it is hereby declared that for the purposes of this section, income of a non-resident shall be deemed to accrue or arise in India under clause (<i>v</i>) or clause (<i>vi</i>) or clause (<i>vii</i>) of sub-section (1) and shall be included in the total income of the non-resident, whether or not,—</p><p>(<i>i</i> ) the non-resident has a residence or place of business or business connection in India; or</p><p>(<i>ii</i> ) the non-resident has rendered services in India.\".</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":130,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2010/section/4/","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."}