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        F. Acts / Amendment Acts

        Section 3 - Amendment of section 9

        Taxation Laws (Amendment) Act, 1984
        Chapter II
        AMENDMENTS TO THE INCOME-TAX ACT, 1961

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        Tax territoriality: non-resident film shooting income not deemed to accrue in India for specified non-residents. The amendment excludes from deemed accrual in India income of certain non-residents from operations confined to shooting a cinematograph film in India, where the non-resident is (i) a non-Indian individual, (ii) a firm without any partner who is an Indian citizen or resident, or (iii) a company without any shareholder who is an Indian citizen or resident.
                          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.

                                Tax territoriality: non-resident film shooting income not deemed to accrue in India for specified non-residents.

                                The amendment excludes from deemed accrual in India income of certain non-residents from operations confined to shooting a cinematograph film in India, where the non-resident is (i) a non-Indian individual, (ii) a firm without any partner who is an Indian citizen or resident, or (iii) a company without any shareholder who is an Indian citizen or resident.


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