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TypeBare Act JurisdictionCentral Government

Finance Act, 1983 Section 4

Amendment of Section 9

~1 min read
https://sooperkanoon.com/act/19781

Bare act section · Research

About this section

Finance Act, 1983 Section 4 is part of Finance Act, 1983 - Amendment of Section 9. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 9 of the Income-tax Act, in sub-section (1), -

(a) in clause (i) in the Explanation, after clause (b), the following clause shall be inserted and shall be deemed always to have been inserted, namely :-

"(c) in the case of a non-resident, being a person engaged in the business of running a news agency or of publishing newspapers, magazines or journals, no income shall be deemed to accrue or arise in India to him through or from activities which are confined to the collection of news and views in India for transmission out of India;";

(b) to clause (ii), the following Explanation shall be added and shall be deemed to have been added with effect from the 1st day of April, 1979, namely :-

Explanation : For the removal of doubts, it is hereby declared that income of the nature referred to in this clause payable for service rendered in India shall be regarded as income earned in India;".

Frequently asked questions

What does Finance Act, 1983 Section 4 provide?

Section Section 4 of the Finance Act, 1983 (Amendment of Section 9) is reproduced on this page as part of the Finance Act, 1983. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 1983 Section 4?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1983 Section 4. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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