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        F. Acts / Amendment Acts

        Section 36 - Amendment of section 115UB.

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

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        Tax provision amendment: Section 115UB now expressly covers instruments under the International Financial Services Centres Authority Act. Amendment revises Explanation 1, clause (a) of section 115UB by substituting the figures '1992' with the figures and words '1992 or under the International Financial Services Centres Authority Act, 2019 (50 of 2019)', thereby extending the provision to include instruments issued under the International Financial Services Centres Authority Act. The substitution has effect from 1 April 2022.
                          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.

                                Tax provision amendment: Section 115UB now expressly covers instruments under the International Financial Services Centres Authority Act.

                                Amendment revises Explanation 1, clause (a) of section 115UB by substituting the figures "1992" with the figures and words "1992 or under the International Financial Services Centres Authority Act, 2019 (50 of 2019)", thereby extending the provision to include instruments issued under the International Financial Services Centres Authority Act. The substitution has effect from 1 April 2022.


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