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Section4
The Finance Act, 2016

Amendment of section 6

In force As on 07 Oct 2026

Ministry Finance Enacted 27 Jun 2016 Cited by 2 provisions

Section 4 of the Finance Act, 2016 deals with amendment of section 6. Amendment of section 6. 4. In section 6 of the Income-tax Act, for clause (3), the following clause shall be substituted with effect from the 1st day of April, 2017, namely:— '(3) A company is said to be a resident in India in any previous year, if— (i) | it is an Indian company; The Act was enacted on 27 Jun 2016.

Amendment of section 6.

4. In section 6 of the Income-tax Act, for clause (3), the following clause shall be substituted with effect from the 1st day of April, 2017, namely:—

'(3) A company is said to be a resident in India in any previous year, if—

(i)it is an Indian company; or
(ii)its place of effective management, in that year, is in India.

Explanation.—For the purposes of this clause "place of effective management" means a place where key management and commercial decisions that are necessary for the conduct of business of an entity as a whole are, in substance made.'.

Section 4, The Finance Act, 2016.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 6 Amendment of section 9A
  2. Income-tax Act s. 6 Residence in India

Referred to by 2

  1. s. 238 Amendment of Act 20 of 2015
  2. s. Fifteenth Schedule Fifteenth Schedule

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 6". Amendment of section 6. 4. In section 6 of the Income-tax Act, for clause (3), the following clause shall be substituted with effect from the 1st day of April, 2017, namely:— '(3) A company is said to be a resident in India in any previous year, if— (i) | it is an Indian company;

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 2016 4, section 4 Finance Act 2016, 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 6 (Amendment of section 9A), Income-tax Act 6 (Residence in India), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.

When was Section 4 of the Finance Act enacted?

Section 4 of the Finance Act, cited as Finance Act 2016 4, was enacted on 27 Jun 2016. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.