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Section4
The Finance Act, 1977

Amendment of section 9

In force Act 11 of 1977 As on 08 Oct 2026

Act 11 of 1977 Ministry Finance Enacted 06 Aug 1977

Section 4 of the Finance Act, 1977 deals with amendment of section 9. Amendment of section 9 4. In section 9 of the Income-tax Act, in sub-section (1),— (a) after clause (vii) and before the Explanation, the following proviso shall be inserted, namely: — "Provided that nothing contained in this clause shall apply in relation to any income by way of fees for technical The Act was enacted on 06 Aug 1977.

Amendment of section 9

4. In section 9 of the Income-tax Act, in sub-section (1),—

(a) after clause (vii) and before the Explanation, the following proviso shall be inserted, namely: —

"Provided that nothing contained in this clause shall apply in relation to any income by way of fees for technical services payable in pursuance of an agreement made before the 1st day of April, 1976 and approved by the Central Government.";

(b) the Explanation below clause (vii) shall be numbered as Explanation 2 and before that Explanation as so numbered, the following Explanation shall be inserted, namely: —

"Explanation 1.-For the purposes of the foregoing proviso, an agreement made on or after the 1st day of April, 1976 shall be deemed to have been made before that date if the agreement is made in accordance with proposals approved by the Central Government before that date.".

[Finance (No.

2) Act, 1977]

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Section 4, The Finance Act, 1977 (Act 11 of 1977).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 9 Amendment of section 32A
  2. Income-tax Act s. 9 Income deemed to accrue or arise in India

Questions about Section 4

What does Section 4 of the Finance Act deal with?

Section 4 of the Finance Act is headed "Amendment of section 9". Amendment of section 9 4. In section 9 of the Income-tax Act, in sub-section (1),— (a) after clause (vii) and before the Explanation, the following proviso shall be inserted, namely: — "Provided that nothing contained in this clause shall apply in relation to any income by way of fees for technical

How do I find court cases under Section 4 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1977 4, section 4 Finance Act 1977, section 4 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 4 of the Finance Act, and has it changed?

Its own text turns on section 9 (Amendment of section 32A), Income-tax Act 9 (Income deemed to accrue or arise in India), so none of them can safely be read on its own.

When was Section 4 of the Finance Act enacted?

Section 4 of the Finance Act, cited as Finance Act 1977 4, was enacted on 06 Aug 1977 as Act 11 of 1977. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.