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        F. Acts / Amendment Acts

        Section 4 - Amendment of section 9.

        Finance Act, 2023
        Chapter III
        DIRECT TAXES - Income-tax

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        Taxability of income arising outside India clarified: specified cross-border payments from residents to non-residents now captured. The amendment substitutes section 9(1)(viii) to treat income arising outside India as income where it is a sum described in the clause cross-referenced in section 2, paid by a person resident in India: (a) on or after 5 July 2019 to a non-resident individual or a foreign company; or (b) on or after 1 April 2023 to a person not ordinarily resident. The substitution takes effect 1 April 2024 and links sourcing to payor residency and recipient status.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Taxability of income arising outside India clarified: specified cross-border payments from residents to non-residents now captured.

                                The amendment substitutes section 9(1)(viii) to treat income arising outside India as income where it is a sum described in the clause cross-referenced in section 2, paid by a person resident in India: (a) on or after 5 July 2019 to a non-resident individual or a foreign company; or (b) on or after 1 April 2023 to a person not ordinarily resident. The substitution takes effect 1 April 2024 and links sourcing to payor residency and recipient status.


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