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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>Income exclusion for IFSC activities: specified IFSC-related incomes are not included in total income subject to prescribed conditions.</h1> Income arising to eligible persons connected with an IFSC-including capital gains on IFSC-listed assets, transfers of securities, income from non-resident-issued securities, securitisation trust income, certain derivative gains, lease-related royalties/interest, portfolio returns for non-residents, specified fund distributions, dividends of IFSC leasing units, and interest payable by IFSC units-is excluded from total income subject to prescribed conditions. Exclusions depend on definitions and conditions for specified fund, receipt in convertible foreign exchange or IFSC offshore accounts, attribution to non-resident unit-holders or investment divisions, regulatory registrations, and specified commencement timelines, with computation and eligibility rules to be prescribed.

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