Amendment of section 17
Section 9 of the Finance Act, 2025 deals with amendment of section 17. Amendment of section 17. 9. In section 17 of the Income-tax Act, in clause (2), with effect from the 1st April, 2026,— (a) | in sub-clause (iii), in paragraph (c), for the words "fifty thousand rupees", the words "such amount as may be prescribed" shall be substituted; The Act was enacted on 16 Aug 2025.
Amendment of section 17.
9. In section 17 of the Income-tax Act, in clause (2), with effect from the 1st April, 2026,—
Section 9, The Finance Act, 2025 (Act 7 of 2025).
(a) in sub-clause (iii), in paragraph (c), for the words "fifty thousand rupees", the words "such amount as may be prescribed" shall be substituted; (b) in the proviso occurring after sub-clause (viii), in clause (vi), in the long line, in clause (B), for the words "two lakh rupees", the words "such amount as may be prescribed" shall be substituted.
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 deal with?
Section 9 of the Finance Act is headed "Amendment of section 17". Amendment of section 17. 9. In section 17 of the Income-tax Act, in clause (2), with effect from the 1st April, 2026,— (a) | in sub-clause (iii), in paragraph (c), for the words "fifty thousand rupees", the words "such amount as may be prescribed" shall be substituted;
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 2025 9, section 9 Finance Act 2025, 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 17 (Amendment of section 80CCD), Income-tax Act 17 ("Salary", "perquisite" and "profits in lieu of salary" defined), so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it.
When was Section 9 of the Finance Act enacted?
Section 9 of the Finance Act, cited as Finance Act 2025 9, 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
- First Schedule. First Schedule10059 words
- 2. Income-tax8952 words
- Third Schedule. Third Schedule8533 words
- 146. Amendment of Act 28 of 2016957 words
- 50. Amendment of section 158BB868 words
- 6. Amendment of section 10825 words
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