Section 4 - Amendment of Section 9 - Finance Act, 2001

4. Amendment of Section 9 In section 9 of the Income-tax Act, in subsection (1), in clause (vi), in Explanation 2, with effect from the 1st day of April, 2002,- (i) after clause (iv), the following clause shall be inserted, namely :- (iva) the use or right to use, any industrial, commercial or scientific equipment but not including the amount referred to in section 44BB ; ; (ii) in clause (vi), for the words, brackets and figures sub-clauses (i) to (v) , the words, brackets, figures and letter sub-clauses (i) to (iv), (iva) and (v) shall be substituted