# The Finance Act, 2016, Section 6: Amendment of section 9A

- Act: The Finance Act, 2016
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2016/section/6/

## Text

Amendment of section 9A. 6. In section 9A of the Income-tax Act, in sub-section (3), with effect from the 1st day of April, 2017,— (i) | in clause (b), after the words "has been entered into", the words "or is established or incorporated or registered in a country or a specified territory notified by the Central Government in this behalf" shall be inserted; (ii) | in clause (k), the words "or from India" shall be omitted.

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