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          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.

          <h1>Forward contracts regulation clarifies definitions and cross-references to income-tax provisions affecting taxation treatment and compliance obligations.</h1> The statute establishes the regulatory framework for forward contracts and Section 2 supplies the operative definitions that determine which transactions fall within the Act's scope; the Act also incorporates cross-references to the Income-tax Act and allied statutes to clarify the interaction between regulatory coverage and tax treatment, thereby informing compliance obligations and applicability.

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