Section 3 - Amendment of section 9 - Taxation Laws (Amendment) Act, 1984

3. Amendment of section 9. In section 9 of the Income-tax Act, in sub-section (1), in the Explanation to clause (i), after clause (c), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1982, namely: (d) in the case of a non-resident, being (1) an individual who is not a citizen of India; or (2) a firm which does not have any partner who is a citizen of India or who is resident in India; or (3) a company which does not have any shareholder who is a citizen of India or who is resident in India, no income shall be deemed to accrue or arise in India to such individual, firm or company through or from operations which are confined to the shooting of any cinematograph film in India; .