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TypeBare Act JurisdictionCentral Government Enacted2003

Finance Act, 2003 Section 4

AMENDMENT OF SECTION 6 In section 6 of the Income tax Act-, for clause

~1 min read

https://sooperkanoon.com/act/250366

Bare act section · Research

About this section

Finance Act, 2003 Section 4 is part of Finance Act, 2003 - AMENDMENT OF SECTION 6 In section 6 of the Income tax Act-, for clause. Read the section text below and explore Indian court judgments that cite it.

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Section Text

6), the following clause shall be substituted with effect from the 1st day of April, 2004, namely:- '(6) A person is said to be "not ordinarily resident" in India in any previous year if such person is- (a) an individual who has been a non-resident in India in nine out of the ten previous years preceding that year, or has during the seven previous years preceding that year been in India for a period of, or periods amounting in all to, seven hundred and twenty-nine days or less; or (b) a Hindu undivided family whose manager has been a non-resident in India in nine out of the ten previous years preceding that year, or has during the seven previous years preceding that year been in India for a period of, or periods amounting in all to, seven hundred and twenty nine days or less'

Frequently asked questions

What does Finance Act, 2003 Section 4 provide?

Section Section 4 of the Finance Act, 2003 (AMENDMENT OF SECTION 6 In section 6 of the Income tax Act-, for clause) is reproduced on this page as part of the Finance Act, 2003. 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, 2003 Section 4?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2003 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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