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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>Investment condition for tax-exempt trusts clarified: timing and treatment of certain asset holdings and debenture income for exemption.</h1> The amendment adds a temporal investment condition: assets not held in the prescribed forms are subject to a one year post acquisition holding rule or a later cut off date to determine their treatment for exemption. A distinct provision protects exemption for income other than income from certain debentures acquired in a prior window, so long as funds cease to be invested in those debentures by the prescribed cut off; both changes are made with retrospective effect.

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