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        F. Acts / Amendment Acts

        Section 170 - Amendment of section 101.

        Finance Act, 2021
        Part XIV
        AMENDMENTS TO THE FINANCE (NO.2) ACT, 2004

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        Inclusion of insurance company expands Section 101 coverage to treat insurance companies like mutual funds under the provision. Amendment expands section 101 by inserting the words 'or insurance company' after each occurrence of 'Mutual Fund', thus including insurance companies within the same statutory reference and treatment where the term 'Mutual Fund' appears.
                          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.

                                Inclusion of insurance company expands Section 101 coverage to treat insurance companies like mutual funds under the provision.

                                Amendment expands section 101 by inserting the words "or insurance company" after each occurrence of "Mutual Fund", thus including insurance companies within the same statutory reference and treatment where the term "Mutual Fund" appears.


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