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of <h1>Finance Act, 2021: Amendments to Securitisation Act include pooled investment vehicles; changes wording on board appointments.</h1> The Finance Act, 2021 amends the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, effective from April 1, 2021. In section 2, sub-section (1), clause (f) is revised to include pooled investment vehicles as defined in the Securities Contracts (Regulation) Act, 1956, alongside individuals. Additionally, clause (zd), sub-clause (iv) is amended to change the wording regarding board appointments, removing the phrase 'appointed by any company' to simply 'appointed.'
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