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        F. Acts / Amendment Acts

        Section 33 - Amendment of section 115ACA.

        Finance Act, 2021
        Chapter III
        DIRECT TAXES - Income-tax

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        International Financial Services Centre inclusion extends tax coverage to depository receipts or certificates listed and traded on an IFSC. The Explanation to section 115ACA is amended to include instruments and listings in an International Financial Services Centre, adding a sub-clause that treats ordinary shares of a foreign issuing company as qualifying where the depository receipt or certificate is listed and traded on any IFSC, and supplying a statutory cross-reference definition for International Financial Services Centre.
                          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.

                                International Financial Services Centre inclusion extends tax coverage to depository receipts or certificates listed and traded on an IFSC.

                                The Explanation to section 115ACA is amended to include instruments and listings in an International Financial Services Centre, adding a sub-clause that treats ordinary shares of a foreign issuing company as qualifying where the depository receipt or certificate is listed and traded on any IFSC, and supplying a statutory cross-reference definition for International Financial Services Centre.


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