eCourtsIndia
IndiaCode Laws
Section4
The Finance Act, 2020

Amendment of Section 6

In force As on 09 Oct 2026

Ministry Finance Cited by 1 provision

Section 4 of the Finance Act, 2020 deals with amendment of Section 6. Amendment of section 6. 4. In section 6 of the Income-tax Act, with effect from the 1st day of April, 2021,— (a) | in clause (1), in Explanation 1, in clause (b), for the words "substitu- ted" occurring at the end, the words "substituted and in case of the citizen or person of Indian origin having t

Amendment of section 6.

4. In section 6 of the Income-tax Act, with effect from the 1st day of April, 2021,—

(a)in clause (1), in Explanation 1, in clause (b), for the words "substitu- ted" occurring at the end, the words "substituted and in case of the citizen or person of Indian origin having total income, other than the income from foreign sources, exceeding fifteen lakh rupees during the previous year," for the words "sixty days" occurring therein, the words "one hundred and twenty days" had been substituted;
(b)after clause (1), the following clause shall be inserted, namely:—
"(1A)Notwithstanding anything contained in clause (1), an indi- vidual, being a citizen of India, having total income, other than the income from foreign sources, exceeding fifteen lakh rupees during the previous year shall be deemed to be resident in India in that previous year, if he is not liable to tax in any other country or territory by reason of his domicile or residence or any other criteria of similar nature."
(c)in clause (6), in sub-clause (b), for the words "days or less" occurring at the end, the following shall be substituted, namely:—
'days or less; or
(c)a citizen of India, or a person of Indian origin, having total income, other than the income from foreign sources, exceeding fifteen lakh rupees during the previous year, as referred to in clause (b) of Explanation 1 to clause (1), who has been in India for a period or periods amounting in all to one hundred and twenty days or more but less than one hundred and eighty-two days; or
(d)a citizen of India who is deemed to be resident in India under clause (1A).
Explanation.—For the purposes of this section, the expression "income from foreign sources" means income which accrues or arises outside India (except income derived from a business controlled in or a profession set up in India).'
Section 4, The Finance Act, 2020.

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 1

  1. s. 31 Substitution of new section for section 72AA

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, with effect from the 1st day of April, 2021,— (a) | in clause (1), in Explanation 1, in clause (b), for the words "substitu- ted" occurring at the end, the words "substituted and in case of the citizen or person of Indian origin having t

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 2020 4, section 4 Finance Act 2020, 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. 1 other provision in this corpus refers back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2020. 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

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.