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        F. Acts / Amendment Acts

        Section 21 - Amendment of section 47.

        Finance Act, 2023
        Chapter III
        DIRECT TAXES - Income-tax

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        Original fund definition broadened to include specified foreign funds and Abu Dhabi vehicles, affecting capital gains treatment. The amendment expands the definition of 'original fund' to include specified non-resident foreign funds, an Abu Dhabi Investment Authority wholly owned vehicle, and notified funds, subject to resident status, applicable investor protection regulation and prescribed conditions; and adds treated transfers for conversion between gold and Electronic Gold Receipt and for exchange of a public sector company's joint venture interest for foreign state shares, with definitions and notification mechanisms specified.
                          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.

                                Original fund definition broadened to include specified foreign funds and Abu Dhabi vehicles, affecting capital gains treatment.

                                The amendment expands the definition of "original fund" to include specified non-resident foreign funds, an Abu Dhabi Investment Authority wholly owned vehicle, and notified funds, subject to resident status, applicable investor protection regulation and prescribed conditions; and adds treated transfers for conversion between gold and Electronic Gold Receipt and for exchange of a public sector company's joint venture interest for foreign state shares, with definitions and notification mechanisms specified.


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