Section 5 - Amendment of section 9A. - Finance (No. 2) Act, 2019

Amendment of section 9A. 5. In section 9A of the Income-tax Act, in sub-section (3), (i) in clause (j), in the first proviso, for the words at the end of such previous year , the words at the end of a period of six months from the last day of the month of its establishment or incorporation, or at the end of such previous year, whichever is later shall be substituted; (ii) in clause (m), for the words the arm s length price of the said activity , the words the amount calculated in such manner as may be prescribed shall be substituted.