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        F. Acts / Amendment Acts

        Section 25 - Amendment of section 94.

        Finance Act, 2022
        Chapter III
        DIRECT TAXES - Income-tax

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        Record date amendment clarifies entitlement to dividends and additional securities for securities or units under the Income-tax Act. Section 94 is amended effective 1 April 2023 to replace references to 'units' with 'securities or units' and to revise the Explanation: 'record date' is any date fixed by companies, mutual funds or their administrators, business trusts, or Alternative Investment Funds to determine entitlement to dividends, income, or additional securities or units issued without consideration; and 'unit' is defined to include business trust units, certain specified units, beneficial interests in Alternative Investment Funds, and includes shares or partnership interests.
                          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.

                                Record date amendment clarifies entitlement to dividends and additional securities for securities or units under the Income-tax Act.

                                Section 94 is amended effective 1 April 2023 to replace references to "units" with "securities or units" and to revise the Explanation: "record date" is any date fixed by companies, mutual funds or their administrators, business trusts, or Alternative Investment Funds to determine entitlement to dividends, income, or additional securities or units issued without consideration; and "unit" is defined to include business trust units, certain specified units, beneficial interests in Alternative Investment Funds, and includes shares or partnership interests.


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