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of <h1>Amendment to Section 163: 'Business Connection' Defined as per Explanation 2, Section 9(1)(i) of Income-tax Act, 2003.</h1> In the Finance Act, 2003, section 163 of the Income-tax Act is amended to include an explanation in sub-section (1), effective from April 1, 2004. This explanation clarifies that the term 'business connection' will have the same meaning as defined in Explanation 2 to clause (i) of sub-section (1) of section 9 of the Income-tax Act. This amendment aims to provide clarity on the interpretation of 'business connection' within the context of the Act.
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