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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Section 203 of Finance Act 2004 amended: 'Settlement Price' replaced with 'Intrinsic Value' defined, effective September 1, 2019.</h1> Section 203 of the Finance (No. 2) Act, 2004, is amended by the Finance (No. 2) Act, 2019, effective September 1, 2019. In section 99, the term 'settlement price' in clause (a), sub-clause (ii) is replaced with 'intrinsic value.' Additionally, an explanation is added to define 'intrinsic value' as the difference between the settlement price and the strike price.