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Amendment of section 6

Section 4 - Act - DIRECT TAXES - Income-tax - Finance Act - Section 4 - 4. In section 6 of the Income-tax Act,- (i) in clause (1), the Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explan .....

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respect of such voyage, be determined in the manner and subject to such conditions as may be prescribed. ; (ii) for clause (3), the following clause shall be substituted with effect from the 1st day of April, 2016, namely:- (3) A company is said to b .....

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