# The Finance Act, 2023, Section 61: Amendment of section 115UB

- Act: The Finance Act, 2023 (Act 8 of 2023)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2023/section/61/

## Text

Amendment of section 115UB. 61.  In section 115UB of the Income-tax Act, in Explanation 1, in clause (a), after the words and figures "Securities and Exchange Board of India Act, 1992 (15 of 1992) or", the words, brackets and figures "regulated under the International Financial Services Centres Authority (Fund Management) Regulations, 2022 made" shall be inserted.

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