# The Finance Act, 2003, Section 68: Amendment of section 163

- Act: The Finance Act, 2003
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2003/section/68/

## Text

Amendment of section 163. 68. In section 163 of the Income-tax Act, in sub-section (1), after the proviso, the following Explanation shall be inserted with effect from the 1st day of April, 2004, namely:— ‘Explanation.—For the purposes of this sub-section, the expression "business connection" shall have the meaning assigned to it in Explanation 2 to clause (i) of sub-section (1) of sec­tion 9 of this Act.’. © Copyright. Taxmann Publications Pvt. Ltd.

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