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        F. Acts / Amendment Acts

        Section 150 - Amendment of section 23E

        Finance Act, 2018
        Part VI
        AMENDMENTS TO THE SECURITIES CONTRACTS (REGULATION) ACT, 1956

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        Inclusion of real estate and infrastructure investment trusts expands securities regulatory coverage to alternative investment funds. The amendment to section 23E, effected by the Finance Act, 2018, inserts real estate investment trusts, infrastructure investment trusts and alternative investment funds immediately after the existing reference to mutual funds, thereby bringing those specified pooled-investment vehicles within the regulatory coverage of the Securities Contracts (Regulation) Act.
                          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.

                                Inclusion of real estate and infrastructure investment trusts expands securities regulatory coverage to alternative investment funds.

                                The amendment to section 23E, effected by the Finance Act, 2018, inserts real estate investment trusts, infrastructure investment trusts and alternative investment funds immediately after the existing reference to mutual funds, thereby bringing those specified pooled-investment vehicles within the regulatory coverage of the Securities Contracts (Regulation) Act.


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