Section 9A → Section 10
Certain activities not to constitute business connection
Quick Answer
Section 9A of the Income Tax Act, 1961 (Certain activities not to constitute business connection) corresponds to Section 10 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 9A
Provision Summary
Safe harbor for offshore funds so that their fund managers in India do not constitute an Indian business connection.
Sec 10
Provision Summary
Retained to keep India attractive as an international financial center.
Key Changes & Highlights
- Compliance conditions relaxed slightly for GIFT City IFSC funds.
Related Sections
Frequently Asked Questions
What does Section 9A of the Income Tax Act 1961 deal with?
Section 9A (Certain activities not to constitute business connection) Safe harbor for offshore funds so that their fund managers in India do not constitute an Indian business connection.
What is the new section number for Section 9A under the Direct Tax Code 2025?
Section 9A of the ITA 1961 maps to Section 10 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 9A under the new tax code?
Section 9A is marked as "Retained" with status "Active". Impact: High - Essential for the offshore asset management industry.
What are the key changes to Section 9A under DTC 2025?
Compliance conditions relaxed slightly for GIFT City IFSC funds.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
Need professional help on Section 9A?
Compare trusted providers — both offer DTC 2025-ready CA services.
*Affiliate links — we may earn a small commission at no extra cost to you. Disclosure.
Want to calculate tax on this section?