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          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.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Minimum Alternate Tax reduction for IFSC units: lower rate applies where income is solely in convertible foreign exchange.</h1> The amendment inserts a sub-section to provide that, notwithstanding sub-section (1), a unit in an International Financial Services Centre deriving income solely in convertible foreign exchange shall be subject to a reduced minimum alternate tax rate of nine per cent, with the new provision treated as substituting the reduced rate for the general rate and taking effect from April 1, 2019.

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