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of <h1>Finance Act 2023 amends Unit Trust of India Act: Changes in Sections 8 and 13 effective April 1, 2023.</h1> The Finance Act, 2023, amends the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002, effective April 1, 2023. In Section 8, sub-section (1), the phrase 'investors, shall' is replaced with 'investors or from such date as may be notified by the Central Government in the Official Gazette, whichever is earlier.' In Section 13, sub-section (1), the date '31st day of March, 2023' is amended to '31st day of March, 2025.'
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