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        F. Acts / Amendment Acts

        Section 6 - Amendment of section 9A.

        Finance Act, 2020
        Chapter III
        DIRECT TAXES - Income-tax

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        Fund manager contribution exclusion prevents initial-year manager capital from counting towards aggregate participation; a twelve-month establishment window is prescribed. Amendment to section 9A(3) excludes contributions by the eligible fund manager during the first three years of the fund, up to a specified monetary ceiling, from the aggregate participation or investment calculation; it also replaces the prior shorter timing provision in clause (j) with a twelve-month period measured from the last day of the month of the fund's establishment or incorporation.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Fund manager contribution exclusion prevents initial-year manager capital from counting towards aggregate participation; a twelve-month establishment window is prescribed.

                                Amendment to section 9A(3) excludes contributions by the eligible fund manager during the first three years of the fund, up to a specified monetary ceiling, from the aggregate participation or investment calculation; it also replaces the prior shorter timing provision in clause (j) with a twelve-month period measured from the last day of the month of the fund's establishment or incorporation.


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