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<h1>Income-tax Act Section 9A Amended: Key Changes to Time Frame and Calculation Method for Relevant Activities</h1> Section 9A of the Income-tax Act has been amended by the Finance (No. 2) Act, 2019. In sub-section (3), clause (j) now states that the relevant time frame is either six months from the last day of the month of establishment or incorporation, or the end of the previous year, whichever is later. Clause (m) has been revised to replace 'the arm's length price of the said activity' with 'the amount calculated in such manner as may be prescribed.'