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Section6
The Finance Act, 2020

Amendment of Section 9A

In force As on 07 Oct 2026

Ministry Finance Cited by 1 provision

Section 6 of the Finance Act, 2020 deals with amendment of Section 9A. Amendment of section 9A. 6. In section 9A of the Income-tax Act, in sub-section (3),— (a) | in clause (c), the following proviso shall be inserted, namely:— "Provided that for the purposes of calculation of the said aggregate participation or investment in the fund, any contribution made by the elig

Amendment of section 9A.

6. In section 9A of the Income-tax Act, in sub-section (3),—

(a)in clause (c), the following proviso shall be inserted, namely:—
"Provided that for the purposes of calculation of the said aggregate participation or investment in the fund, any contribution made by the eligible fund manager during the first three years of operation of the fund, not exceeding twenty-five crore rupees, shall not be taken into account;";
(b)in clause (j), in the first proviso, for the words "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", the words "twelve months from the last day of the month of its establishment or incorporation" shall be substituted.
Section 6, The Finance Act, 2020.

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

Referred to by 1

  1. s. 4 Amendment of Section 6

Questions about Section 6

What does Section 6 of the Finance Act deal with?

Section 6 of the Finance Act is headed "Amendment of Section 9A". Amendment of section 9A. 6. In section 9A of the Income-tax Act, in sub-section (3),— (a) | in clause (c), the following proviso shall be inserted, namely:— "Provided that for the purposes of calculation of the said aggregate participation or investment in the fund, any contribution made by the elig

How do I find court cases under Section 6 of the Finance Act?

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 2020 6, section 6 Finance Act 2020, section 6 of the Finance Act. 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 6 of the Finance Act, 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. 1 other provision in this corpus refers back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2020. 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.