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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>Interest limitation rule expanded to include finance companies in international financial services centres, with new definitional and prescribing powers.</h1> Amendment brings a Finance Company located in any International Financial Services Centre within the scope of the interest limitation rule, treating it similarly to banking or insurance entities. It defines 'Finance Company' by reference to the IFSC Authority Regulations, 2021 and allows prescribed conditions and activities to be specified; 'International Financial Services Centre' adopts the meaning from the Special Economic Zones Act, 2005.

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