Finance Acts
Section - 5 - 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; |
| (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.... To read the full section download the app from Google Play store
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