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        F. Acts / Amendment Acts

        Section 5 - Amendment of section 9

        Finance Act, 1999
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Source of Income: leave and rest periods forming part of an employment contract are treated as India earned income. The amendment declares that remuneration payable for services rendered in India and for rest or leave periods which are preceded and succeeded by services rendered in India and form part of the service contract shall be regarded as income earned in India.
                          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.

                              Source of Income: leave and rest periods forming part of an employment contract are treated as India earned income.

                              The amendment declares that remuneration payable for services rendered in India and for rest or leave periods which are preceded and succeeded by services rendered in India and form part of the service contract shall be regarded as income earned in India.


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