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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>Specified fund exemption expanded to include IFSC-regulated retail schemes and ETFs, and cruise-ship lease rental rule added.</h1> Amendments add IFSC-regulated retail schemes and Exchange Traded Funds to the definition of specified funds for tax exemption; introduce a charge on cruise-ship lease rental income received by a foreign company from a specified company where both are subsidiaries of the same holding company with defined terms; restrict applications and approvals for certain charitable exemptions to those made before October first, two thousand twenty-four; expand recognised clearing corporation and venture capital fund definitions to include IFSC regulations; remove buyback exemption for buybacks on or after October first, two thousand twenty-four; and limit the equalisation-levy-related exemption for e-commerce supplies to supplies before August first, two thousand twenty-four, effective retrospectively.

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