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of <h1>Finance Bill 2025 amends Income-tax Act, Section 9A: Fund corpus assessed biannually; participation threshold condition updated.</h1> Amendments to section 9A of the Income-tax Act in the Finance Bill, 2025, modify sub-section (3), clause (c), by adding that the corpus of the fund must be assessed on April 1 and October 1 of the previous year. A new proviso allows the condition of aggregate participation exceeding five percent to be met within four months of these dates. In sub-section (8A), a clarification is made excluding clause (c) from clauses (a) to (m), and the year '2024' is updated to '2030.'
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