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        Clause 4 - Amendment of Section 10

        Finance Bill, 2013
        Chapter III - Part I
        DIRECT TAXES - Income-tax

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        Life insurance exemption raised for disabled insureds; new exemptions for securitisation trusts and investor protection funds. The amendments increase the premium-limit exemption under clause (10D)(d) from ten to fifteen per cent. for policies issued on or after 1 April 2013 covering persons with disability or specified diseases, preserve Keyman policy character on assignment, and add exemptions for income of securitisation trusts, contributions to specified Investor Protection Funds, buyback income on unlisted shares under section 115QA, and distributed income from securitisation trusts, with definitions and effective dates provided.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
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                                Life insurance exemption raised for disabled insureds; new exemptions for securitisation trusts and investor protection funds.

                                The amendments increase the premium-limit exemption under clause (10D)(d) from ten to fifteen per cent. for policies issued on or after 1 April 2013 covering persons with disability or specified diseases, preserve Keyman policy character on assignment, and add exemptions for income of securitisation trusts, contributions to specified Investor Protection Funds, buyback income on unlisted shares under section 115QA, and distributed income from securitisation trusts, with definitions and effective dates provided.


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