{"act":{"id":"finance-act-2016","short_title":"The Finance Act, 2016","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2016-2017.","act_number":null,"act_year":2016,"enact_date":"2016-06-27","enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":276,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2016/"},"unit":"section","section":{"number":"6","heading":"Amendment of section 9A","text":"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.","html":"<p><b>Amendment of section 9A.</b></p><p><b>6.</b> In section 9A of the Income-tax Act, in sub-section (3), with effect from the 1st day of April, 2017,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>in clause (<i>b</i>), 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;</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>in clause (<i>k</i>), the words \"or from India\" shall be omitted.</td></tr></table></div>","words":76,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2016/section/6/","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."}