# The Finance Act, 2025, Section 4: Amendment of section 9

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/4/

## Text

Amendment of section 9. 4 .  In section 9 of the Income-tax Act, in sub-section (1), with effect from the 1st April, 2026,— (a) | in clause (i), in the Explanation 2A, after the first proviso, the following proviso shall be inserted, namely:— "Provided further that the transactions or activities which are confined to the purchase of goods in India for the purpose of export shall not constitute significant economic presence in India:"; (b) | in the second proviso, for the words "Provided further", the words "Provided also" shall be substituted.

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