Amendment of section 9
Section 4 of the Finance Act, 2000 deals with amendment of section 9. 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 c
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;’.
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Section 4, The Finance Act, 2000.
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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), 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 c
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 2000 4, section 4 Finance Act 2000, 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 12), 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 the Finance Act enacted?
Finance Act was enacted in 2000. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule5680 words
- 2. Income-tax2342 words
- 6. Substitution of new section for section 10A1803 words
- 7. Substitution of new section for section 10B1573 words
- 52. Insertion of new section 115JB1090 words
- 5. Amendment of section 10957 words
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