# The Finance Act, 1978, Section 3: Amendment of section 6

- Act: The Finance Act, 1978 (Act 19 of 1978)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1978/section/3/

## Text

CHAPTER III DIRECT TAXES Income-tax Amendment of section 6. 3. In section 6 of the Income-tax Act, in clause (1), the following Explanation shall be inserted at the end with effect from the 1st day of April, 1979 :— 'Explanation.—In the case of an individual, being a citizen of India, who is rendering service outside India and who is or has been in India on leave or vacation in the previous year, the provisions of sub-clauses (b) and (c) shall apply in relation to that year as if for the words " thirty days " and " sixty days ", respectively occurring in the said sub-clauses, the words " ninety days " had been substituted.' [Finance Act, 1978] © Copyright. Taxmann Publications Pvt. Ltd.

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