# The Finance Act, 2017, Section 5: Amendment of section 9A

- Act: The Finance Act, 2017
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2017/section/5/

## Text

Amendment of section 9A. 5. In section 9A of the Income-tax Act, in sub-section (3), in clause (j), after the proviso, the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2016, namely:— "Provided further that nothing contained in this clause shall apply to a fund which has been wound up in the previous year;".

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