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        F. Acts / Amendment Acts

        Section 151 - Amendment of sections 119, 120 and 132A.

        Finance Act, 2020
        Part V
        AMENDMENTS TO THE FINANCE ACT, 2013

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        Substitution of recognised stock exchange replaces recognized association in specified tax provisions, effective from April first 2020. The Finance Act 2020 amends the principal Act by substituting the words 'recognized association' with 'recognised stock exchange' in the specified tax provisions, with effect from the first day of April, 2020, effecting a terminological change in the statutory text.
                        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.

                              Substitution of recognised stock exchange replaces recognized association in specified tax provisions, effective from April first 2020.

                              The Finance Act 2020 amends the principal Act by substituting the words "recognized association" with "recognised stock exchange" in the specified tax provisions, with effect from the first day of April, 2020, effecting a terminological change in the statutory text.


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