Section9
The Finance Act, 2024 (No. 2)

Amendment of section 13

In force As on 10 Oct 2026

Ministry Finance Enacted 16 Aug 2024 Cited by 4 provisions

Section 9 of the Finance Act, 2024 (No. 2) deals with amendment of section 13. Amendment of section 13. 9. In section 13 of the Income-tax Act, in sub-section (1), in clause (d), in the proviso, after clause (iii), the following clause shall be inserted with effect from the 1st day of October, 2024, namely:— "(iv) any asset referred to in sub-clauses (i), (ia) and (ii) of clau The Act was enacted on 16 Aug 2024.

Amendment of section 13.

9. In section 13 of the Income-tax Act, in sub-section (1), in clause (d), in the proviso, after clause (iii), the following clause shall be inserted with effect from the 1st day of October, 2024, namely:—

"(iv) any asset referred to in sub-clauses (i), (ia) and (ii) of clause (b) of the third proviso to clause (23C) of section 10 or any accretion to the shares, forming part of the corpus mentioned in the said sub-clauses (i) and (ia) and voluntary contributions referred to in sub-clause (iv) of clause (b) of the said proviso.".

Section 9, The Finance Act, 2024 (No. 2).

Cross-references

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

Questions about Section 9

What does Section 9 of the Finance Act, 2024 (No. 2) deal with?

Section 9 of the Finance Act, 2024 (No. 2) is headed "Amendment of section 13". Amendment of section 13. 9. In section 13 of the Income-tax Act, in sub-section (1), in clause (d), in the proviso, after clause (iii), the following clause shall be inserted with effect from the 1st day of October, 2024, namely:— "(iv) any asset referred to in sub-clauses (i), (ia) and (ii) of clau

How do I find court cases under Section 9 of the Finance Act, 2024 (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, 2024 (No. 2) 9, section 9 Finance Act, 2024 (No. 2), section 9 of the Finance Act, 2024 (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 9 of the Finance Act, 2024 (No. 2), and has it changed?

Its own text turns on section 10 (Amendment of section 16), section 13 (Amendment of section 37), Income-tax Act 13 (Section 11 not to apply in certain cases), so none of them can safely be read on its own. 4 other provisions in this corpus refer back to it.

When was Section 9 of the Finance Act, 2024 (No. 2) enacted?

Section 9 of the Finance Act, 2024 (No. 2), cited as Finance Act, 2024 (No. 2) 9, was enacted on 16 Aug 2024. 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.