eCourtsIndia
IndiaCode Laws
Section5
The Finance Act, 2019 (No. 2)

Amendment of section 9A

In force As on 11 Oct 2026

Ministry Finance

Section 5 of the Finance Act, 2019 (No. 2) deals with amendment of section 9A. 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 a

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.
Section 5, The Finance Act, 2019 (No. 2).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Income-tax Act s. 9A Certain activities not to constitute business connection in India

Questions about Section 5

What does Section 5 of the Finance Act, 2019 (No. 2) deal with?

Section 5 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 9A". 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 a

How do I find court cases under Section 5 of the Finance Act, 2019 (No. 2)?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act, 2019 (No. 2) 5, section 5 Finance Act, 2019 (No. 2), section 5 of the Finance Act, 2019 (No. 2). Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 5 of the Finance Act, 2019 (No. 2), and has it changed?

Its own text turns on Income-tax Act 9A (Certain activities not to constitute business connection in India), so none of them can safely be read on its own.

When was the Finance Act, 2019 (No. 2) enacted?

Finance Act, 2019 (No. 2) was enacted in 2019. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.