Amendment of section 9
Section 4 of the Finance Act, 2019 (No. 2) deals with amendment of section 9. Amendment of section 9 4. In section 9 of the Income-tax Act, in sub-section (1), after clause (vii), the following clause shall be inserted with effect from the 1st day of April, 2020, namely:— "(viii) | income arising outside India, being any sum of money referred to in sub-clause (xviia) of claus
Amendment of section 9
4. In section 9 of the Income-tax Act, in sub-section (1), after clause (vii), the following clause shall be inserted with effect from the 1st day of April, 2020, namely:—
Section 4, The Finance Act, 2019 (No. 2).
"(viii) income arising outside India, being any sum of money referred to in sub-clause (xviia) of clause (24) of section 2, paid on or after the 5th day of July, 2019 by a person resident in India to a non-resident, not being a company, or to a foreign company.".
Cross-references
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Questions about Section 4
What does Section 4 of the Finance Act, 2019 (No. 2) deal with?
Section 4 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 9". Amendment of section 9 4. In section 9 of the Income-tax Act, in sub-section (1), after clause (vii), the following clause shall be inserted with effect from the 1st day of April, 2020, namely:— "(viii) | income arising outside India, being any sum of money referred to in sub-clause (xviia) of claus
How do I find court cases under Section 4 of the Finance Act, 2019 (No. 2)?
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, 2019 (No. 2) 4, section 4 Finance Act, 2019 (No. 2), section 4 of the Finance Act, 2019 (No. 2). 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, 2019 (No. 2), and has it changed?
Its own text turns on section 2 (Income-tax), section 9 (Amendment of section 35AD), 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, 2019 (No. 2) enacted?
Finance Act, 2019 (No. 2) was enacted in 2019. 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
- Fifth Schedule. -12409 words
- First Schedule. Income-tax9078 words
- 2. Income-tax4914 words
- 105. Insertion of new sections 101A, 101B and 101C1547 words
- 138. Insertion of new sections 45-ID and 45- IE1010 words
- 6. Amendment of section 10907 words
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.