<h1>Finance Bill 2025: Key Tax Amendments, Including Section 9A, 44BBD, 10(10D), 10(4E), and Chapter XIV-B Changes</h1> The Finance Bill, 2025 introduces several amendments to the Income-tax Act, 1961. Key changes include: the relaxation of conditions for Indian residents' indirect investments in eligible funds under Section 9A, reducing compliance burdens; Section 44BBD introduces presumptive taxation for non-residents providing technology services, excluding certain tax provisions; Section 10(10D) exempts life insurance proceeds from IFSC offices; Section 10(4D) and Section 47(viiad) amendments include retail schemes and ETFs under specific exemptions; Section 10(4E) extends tax exemptions to non-residents dealing with FPIs in IFSCs; and Chapter XIV-B focuses on assessing undisclosed income, shifting from total income assessment.