LEGAL REPOSITORY

Section 4:-

Extension of Code to extra-territorial offences The provisions of this Code apply also to any offence committed by: any citizen of India in any place without and beyond India; any person on any ship or aircraft registered in India wherever it may be. Explanations In this section the word “offence” includes every act committed outside India which, if committed in India would be punishable under this Code Illustrations A, who is a citizen of India, commits a murder in Uganda. He can be tried and convicted of murder in any place in India in which he may be found

0 Published AnalysesUpdated: Oct 2026
SPECIALIZED LEGAL DATABASE SPECIALIZED LEGAL DATABASE

Taxmann Direct Tax & Corporate Governance Research Suite 2026

Real-time ITAT, NCLT tribunal judgments, statutory MCA circulars, and comprehensive commentaries for CAs and Advocates.

Latest Section 4:- Articles

Showing 0 of 0 updates
📁

No articles available yet

Our editorial team is preparing new legal and tax updates for Section 4:-.

Browse All Articles →
PRACTITIONER HANDBOOK PRACTITIONER HANDBOOK

Master Handbook on GST Input Tax Credit & Appellate Litigation

Comprehensive statutory handbook with ready reckoners, clause-by-clause analysis, and tribunal precedents. Available in Print + Digital Edition.

Stay Ahead of Section 4:- Updates

Get daily MCA notifications, High Court orders & GST circulars direct to your inbox. Trusted by 45,000+ legal and tax professionals.

TRUSTED REPOSITORY

Trusted Legal & Tax Resources

Authoritative citations, handbooks & statutory publications referenced across Indian Courts & Tribunals