Amendment of section 115UB
Section 61 of the Finance Act, 2023 deals with amendment of section 115UB. 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 Autho
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.
Section 61, The Finance Act, 2023 (Act 8 of 2023).
Cross-references
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Questions about Section 61
What does Section 61 of the Finance Act deal with?
Section 61 of the Finance Act is headed "Amendment of section 115UB". 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 Autho
How do I find court cases under Section 61 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2023 61, section 61 Finance Act 2023, section 61 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 61 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 115UB (Tax on income of investment fund and its unit holders), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 2023 as Act 8 of 2023. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule10190 words
- 2. Income-tax8337 words
- Fourth Schedule. Fourth Schedule6615 words
- 5. Amendment of section 102717 words
- 150. Substitution of new section for section 1101621 words
- 54. Insertion of new section 115BAE1218 words
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