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          <h1>Section 94B Amendment Expands Coverage to Finance Companies in International Financial Services Centres, Effective April 2025</h1> Section 94B of the Income-tax Act is amended, effective April 1, 2025. The amendment includes the insertion of the words 'or a Finance Company located in any International Financial Services Centre,' in sub-section (3). Additionally, new clauses are added to sub-section (5), defining 'Finance Company' as per the International Financial Services Centres Authority (Finance Company) Regulations, 2021, and 'International Financial Services Centre' as defined in the Special Economic Zones Act, 2005. These changes expand the scope of entities covered under section 94B, addressing financial activities in specified international zones.

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