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<h1>Income from Services in India Clarified by Finance Act, 1999: Includes Rest or Leave Periods in Employment Contract</h1> The Finance Act, 1999 amends section 9 of the Income-tax Act by revising the Explanation in sub-section (1), clause (ii). Effective April 1, 2000, it clarifies that income from services rendered in India, including income during rest or leave periods that are part of an employment contract and flanked by service periods in India, is considered income earned in India.