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Amendment of section 9.

Clause 5 - Bills - DIRECT TAXES - Bill - Clause 5 - 5. In section 9 of the Income-tax Act, in sub-section (1), in clause (i), in Explanation 1, after clause (d), the following clause shall be inserted, namely:- (e) in the case of a foreign company en .....

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rnment in the Official Gazette in this behalf. . Clause 5 of the Bill seeks to amend section 9 of the Income-tax Act relating to income deemed to accrue or arise in India. It is proposed to insert a new clause (e) in the Explanation 1 to clause (i) o .....

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