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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>Tax treatment of IFSC-regulated funds expanded and new intra-group cruise-lease income rule introduced affecting equalisation levy timing.</h1> Section 10 is amended to (i) include IFSC-regulated retail schemes and Exchange Traded Funds as qualifying entities under clause (4D) subject to prescribed conditions; (ii) insert clause (15B) taxing foreign companies' cruise-ship lease rental income received from a specified Indian operator where both are subsidiaries of the same holding company, with statutory definitions; (iii) tighten application deadlines and approvals in clause (23C); (iv) incorporate IFSC regulations into clauses (23EE) and (23FB) and expand prescribed conditions for fund arrangements; (v) exclude certain buy-backs from clause (34A); and (vi) substitute clause (50) to re-specify the scope and timing of chargeability to equalisation levy.

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