# The Finance Act, 2010, Section 4: Amendment of section 9

- Act: The Finance Act, 2010
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2010/section/4/

## Text

Amendment of section 9. 4. In section 9 of the Income-tax Act, for the Explanation occurring after sub-section (2), the following Explanation shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 1976, namely:— "Explanation.—For the removal of doubts, it is hereby declared that for the purposes of this section, income of a non-resident shall be deemed to accrue or arise in India under clause (v) or clause (vi) or clause (vii) of sub-section (1) and shall be included in the total income of the non-resident, whether or not,— (i ) the non-resident has a residence or place of business or business connection in India; or (ii ) the non-resident has rendered services in India.". © Copyright. Taxmann Publications Pvt. Ltd.

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