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Section5
The Finance Act, 2025

Amendment of section 9A

In force Act 7 of 2025 As on 06 Oct 2026

Act 7 of 2025 Ministry Finance Enacted 16 Aug 2025 Cited by 1 provision

Section 5 of the Finance Act, 2025 deals with amendment of section 9A. 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; The Act was enacted on 16 Aug 2025.

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.
Section 5, The Finance Act, 2025 (Act 7 of 2025).

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. 142 Amendment of section 5

Questions about Section 5

What does Section 5 of the Finance Act deal with?

Section 5 of the Finance Act is headed "Amendment of section 9A". 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;

How do I find court cases under Section 5 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 2025 5, section 5 Finance Act 2025, section 5 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 5 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 Section 5 of the Finance Act enacted?

Section 5 of the Finance Act, cited as Finance Act 2025 5, was enacted on 16 Aug 2025 as Act 7 of 2025. 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.