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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>Taxation of specified sums from business trusts clarified; new formula and life insurance receipt rules specified for tax treatment.</h1> Section 56(2) is amended to remove the residency qualifier in clause (viib) and to add the IFSC Fund Management Regulations, 2022 to the Explanation; clauses (xii) and (xiii) are inserted to tax specified sums from business trust distributions using a formula A-B-C and to tax life insurance receipts not excluded under section 10(10D), excluding unit linked policies, with taxable amounts computed as the excess over aggregate premiums paid.

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