# The Finance Act, 2025, Section 5: Amendment of section 9A

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/5/

## Text

Amendment of section 9A. 5. In section 9A of the Income-tax Act,— (a) | in sub-section (3), in clause (c),— (i) | the words "or indirectly" shall be omitted; (ii) | after the words "the corpus of the fund", the words "as on the first day of April and the first day of October of the previous year" shall be inserted; (iii) | after the proviso, the following proviso shall be inserted, namely:— "Provided further that where the said aggregate participation or investment in the fund exceeds five per cent. on the first day of April or the first day of October of the previous year, the condition mentioned in this clause shall be deemed to be satisfied, if it is satisfied within four months of the first day of April or the first day of October of such previous year, as the case may be;"; (b) | in sub-section (8A), for the figures "2024", the figures "2030" shall be substituted.

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