# The Finance Act, 1991, Section 34: Amendment of section 80-O

- Act: The Finance Act, 1991 (Act 49 of 1991)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1991/section/34/

## Text

Amendment of section 80-O. 34. In section 80-O of the Income-tax Act, with effect from the 1st day of April, 1992,— (a) after the words "an Indian company", the words and brackets "or a person (other than a company) who is resident in India" shall be inserted; (b) for the words "technical services", the words "technical or professional services" shall be substituted; (c) the words "under an agreement approved in this behalf by the Chief Commissioner or the Director General;" shall be omitted; (d) the first and second provisos shall be omitted; (e) in the third proviso, for the words "Provided also", the word "Provided" shall be substituted; (f) in the Explanation, after clause (ii), the following clause shall be inserted, namely:— '(iii) "services rendered or agreed to be rendered outside India" shall include services rendered from India but shall not include services rendered in India,'. [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.

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