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of <h1>Finance Act 2021 amends debt recovery laws to include pooled investment vehicles under Section 160, effective April 2021.</h1> Section 160 of the Finance Act, 2021, amends the Recovery of Debts Due to Banks and Financial Institutions Act, 1993. Specifically, in section 2, clause (g), the amendment adds the phrase 'or a pooled investment vehicle as defined in clause (da) of section 2 of the Securities Contracts (Regulation) Act, 1956,' following the words 'from any person.' This change is effective from April 1, 2021, expanding the scope of entities from which debts can be recovered under the Act.
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