# The Finance Act, 2023, Section 4: Amendment of section 9

- Act: The Finance Act, 2023 (Act 8 of 2023)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2023/section/4/

## Text

Amendment of section 9. 4.  In section 9 of the Income-tax Act, in sub-section (1), for clause (viii), the following clause shall be substituted with effect from the 1st day of April, 2024, namely:— "(viii) income arising outside India, being any sum of money referred to in sub-clause (xviia) of clause (24) of section 2, paid by a person resident in India— (a) | on or after the 5th day of July, 2019 to a non-resident, not being a company, or to a foreign company; or (b) | on or after the 1st day of April, 2023 to a person not ordinarily resident in India within the meaning of clause (6) of section 6.".

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