# The Finance Act, 2001, Section 4: Amendment of section 9

- Act: The Finance Act, 2001
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2001/section/4/

## Text

Amendment of section 9. 4. In section 9 of the Income-tax Act, in sub-section (1), in clause (vi), in Explanation 2, with effect from the 1st day of April, 2002,— (i) after clause (iv), the following clause shall be in­serted, namely:— "( iva) the use or right to use any industrial, commer­cial or scientific equipment but not including the amounts referred to in section 44BB;"; (ii) in clause (vi), for the words, brackets and figures "sub-clauses (i) to (v)", the words, brackets, figures and letter "sub-clauses (i) to (iv), (iva ) and (v)" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.

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