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        F. Acts / Amendment Acts

        Section 148 - Amendment of section 2.

        Finance Act, 2021
        Part IV
        AMENDMENTS TO THE SECURITIES CONTRACTS (REGULATION) ACT, 1956

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        Pooled investment vehicle recognition expands securities coverage to include units and instruments issued by such funds. The Act now defines pooled investment vehicle as an India established fund (including mutual funds, alternative investment funds, collective investment schemes, or business trusts) that raises investors' monies and is registered with the Securities and Exchange Board of India, and it extends the Act to treat units or other instruments issued by such pooled investment vehicles as securities by including them alongside other bodies corporate.
                          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.

                                Pooled investment vehicle recognition expands securities coverage to include units and instruments issued by such funds.

                                The Act now defines pooled investment vehicle as an India established fund (including mutual funds, alternative investment funds, collective investment schemes, or business trusts) that raises investors' monies and is registered with the Securities and Exchange Board of India, and it extends the Act to treat units or other instruments issued by such pooled investment vehicles as securities by including them alongside other bodies corporate.


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