Amendment of Section 11

In force As on 06 Oct 2026

Ministry Finance Cited by 4 provisions

Section 9 of the Finance Act, 2020 deals with amendment of Section 11. Amendment of section 11. 9. In section 11 of the Income-tax Act,— (I) | in sub-section (1), in Explanation 2, for the words, figures and letters "to any other trust or institution registered under section 12AA, being contribution with a specific direction that they shall form part of the corpus of t

Amendment of section 11.
9. In section 11 of the Income-tax Act,—
(I) in sub-section (1), in Explanation 2, for the words, figures and letters "to any other trust or institution registered under section 12AA, being contribution with a specific direction that they shall form part of the corpus of the trust or institution", the words, brackets, figures and letters "to any fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10 or other trust or institution registered under section 12AA, being contribution with a specific direction that it shall form part of the corpus" shall be substituted;
(II) in sub-section (7), with effect from the 1st day of June, 2020—
(a) for the words, brackets, letters and figures "under clause (b) of sub-section (1) of section 12AA", the words, figures and letters "under section 12AA or section 12AB" shall be substituted;
(b) for the words, brackets, figures and letter "clause (1) and clause (23C)", the words, brackets, figures and letter "clause (1), clause (23C) and clause (46)" shall be substituted;
(c) the following provisos shall be inserted, namely:—
"Provided that such registration shall become inoperative from the date on which the trust or institution is approved under clause (23C) of section 10 or is notified under clause (46) of the said section, as the case may be, or the date on which this proviso has come into force, whichever is later:
Provided further that the trust or institution, whose registration has become inoperative under the first proviso, may apply to get its registration operative under section 12AB subject to the condition that on doing so, the approval under clause (23C) of section 10 or notification under clause (46) of the said section, as the case may be, to such trust or institution shall cease to have any effect from the date on which the said registration becomes operative and thereafter, it shall not be entitled to exemption under the respective clauses.".
Section 9, The Finance Act, 2020.

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Referred to by 4

Questions about Section 9

What does Section 9 of the Finance Act deal with?

Section 9 of the Finance Act is headed "Amendment of Section 11". Amendment of section 11. 9. In section 11 of the Income-tax Act,— (I) | in sub-section (1), in Explanation 2, for the words, figures and letters "to any other trust or institution registered under section 12AA, being contribution with a specific direction that they shall form part of the corpus of t

How do I find court cases under Section 9 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 9, section 9 Finance Act 2020, section 9 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 9 of the Finance Act, and has it changed?

Its own text turns on section 10 (Amendment of Section 12A), section 11 (Amendment of Section 12AA), Income-tax Act 11 (Income from property held for charitable or religious purposes), so none of them can safely be read on its own. 4 other provisions in this corpus refer 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

2. Income-tax5875 words
7. Amendment of Section 102233 words
53. Insertion of new sections 115BAC and 115BAD1625 words
153. Amendment of Act 28 of 20161366 words
116. Substitution of new section for section 8B1203 words
95. Amendment of Section 206C1116 words

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(I)		in sub-section (1), in Explanation 2, for the words, figures and letters "to any other trust or institution registered under section 12AA, being contribution with a specific direction that they shall form part of the corpus of the trust or institution", the words, brackets, figures and letters "to any fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10 or other trust or institution registered under section 12AA, being contribution with a specific direction that it shall form part of the corpus" shall be substituted;
(II)		in sub-section (7), with effect from the 1st day of June, 2020—

(a)		for the words, brackets, letters and figures "under clause (b) of sub-section (1) of section 12AA", the words, figures and letters "under section 12AA or section 12AB" shall be substituted;
(b)		for the words, brackets, figures and letter "clause (1) and clause (23C)", the words, brackets, figures and letter "clause (1), clause (23C) and clause (46)" shall be substituted;
(c)		the following provisos shall be inserted, namely:—
		"Provided that such registration shall become inoperative from the date on which the trust or institution is approved under clause (23C) of section 10 or is notified under clause (46) of the said section, as the case may be, or the date on which this proviso has come into force, whichever is later:
		Provided further that the trust or institution, whose registration has become inoperative under the first proviso, may apply to get its registration operative under section 12AB subject to the condition that on doing so, the approval under clause (23C) of section 10 or notification under clause (46) of the said section, as the case may be, to such trust or institution shall cease to have any effect from the date on which the said registration becomes operative and thereafter, it shall not be entitled to exemption under the respective clauses.".