IFSC permission or registration now required and aircraft transfer income included for tax benefit eligibility.

The amendment replaces reference to permission under unspecified laws with a requirement for permission or registration under the International Financial Services Centre Authority Act, 2019 and adds documentary proof of that permission to compliance requirements. It also adds income from the transfer of an asset defined as an "aircraft", leased by a qualifying unit, as eligible provided the unit commenced operations by the prescribed cutoff, using the "aircraft" definition from the Explanation to clause (4F) of section 10.

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