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TypeBare Act JurisdictionCentral Government

Finance Act 2007 Section 5

Amendment of Section 9

~1 min read
https://sooperkanoon.com/act/443518

Bare act section · Research

About this section

Finance Act 2007 Section 5 is part of Finance Act 2007 - 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, after sub-section (2), the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 1976, namely:--

"Explanation.--For the removal of doubts, it is hereby declared that for the purposes of this section, where income is deemed to accrue or arise in India under clauses (v), (vi) and (vii) of sub-section (1), such income shall be included in the total income of the non-resident, whether or not the non-resident has a residence or place of business or business connection in India.".

Frequently asked questions

What does Finance Act 2007 Section 5 provide?

Section Section 5 of the Finance Act 2007 (Amendment of Section 9) is reproduced on this page as part of the Finance Act 2007. 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 2007 Section 5?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2007 Section 5. 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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