# The Finance Act, 2019 (No. 2), Section 5: Amendment of section 9A

- Act: The Finance Act, 2019 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/5/

## Text

Amendment of section 9A 5. In section 9A of the Income-tax Act, in sub-section (3),— (i) | in clause (j), in the first proviso, for the words "at the end of such previous year", the words "at the end of a period of six months from the last day of the month of its establishment or incorporation, or at the end of such previous year, whichever is later" shall be substituted; (ii) | in clause (m), for the words "the arm's length price of the said activity", the words "the amount calculated in such manner as may be prescribed" shall be substituted.

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