Amendment of section 9
Section 4 of the Finance Act, 1983 deals with amendment of section 9. Amendment of section 9. 4. In section 9 of the Income-tax Act, in sub-section (1),— (a) in clause (i), in the Explanation, after clause (b), the following clause shall be inserted and shall be deemed always to have been inserted, namely: — "(c) in the case of a non-resident, being a person engaged i The Act was enacted on 13 May 1983.
Amendment of section 9.
4. In section 9 of the Income-tax Act, in sub-section (1),—
(a) in clause (i), in the Explanation, after clause (b), the following clause shall be inserted and shall be deemed always to have been inserted, namely: —
"(c) in the case of a non-resident, being a person engaged in the business of running a news agency or of publishing newspapers, magazines or journals, no income shall be deemed to accrue or arise in India to him through or from activities which are confined to the collection of news and views in India for transmission out of India;";
(b) to clause (it), the following Explanation shall be added and shall be deemed to have been added with effect from the 1st day of April, 1979, namely: —
"Explanation.—For the removal of doubts, it is hereby declared that income of the nature referred to in this clause payable for service rendered in India shall be regarded as income earned in India;".
[Finance Act, 1983]
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Section 4, The Finance Act, 1983 (Act 11 of 1983).
Cross-references
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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) in clause (i), in the Explanation, after clause (b), the following clause shall be inserted and shall be deemed always to have been inserted, namely: — "(c) in the case of a non-resident, being a person engaged i
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 1983 4, section 4 Finance Act 1983, 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 24), Income-tax Act 9 (Income deemed to accrue or arise in India), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When was Section 4 of the Finance Act enacted?
Section 4 of the Finance Act, cited as Finance Act 1983 4, was enacted on 13 May 1983 as Act 11 of 1983. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule7743 words
- 2. Income-tax2440 words
- 36. Insertion of new Chapter XII-A1475 words
- 5. Amendment of section 101066 words
- 17. Amendment of section 37799 words
- 40. Revival of levy of wealth-tax in the case of closely-held companies776 words
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