# The Finance Act, 2000, Section 4: Amendment of section 9

- Act: The Finance Act, 2000
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2000/section/4/

## Text

Amendment of section 9. 4. In section 9 of the Income-tax Act, in sub-section (1), in clause (vi), for Explanation 3, the following Explanation shall be substituted with effect from the 1st day of April, 2001, namely:— ‘Explanation 3.—For the purposes of this clause, "computer soft­ware" means any computer programme recorded on any disc, tape, perforated media or other information storage device and includes any such programme or any customized electronic data;’. © Copyright. Taxmann Publications Pvt. Ltd.

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