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        F. Acts / Amendment Acts

        Section 49 - Amendment of section 112

        Finance Act, 2000
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Listed securities or unit: proviso expanded and definitions for listed securities and unit clarified in tax provision. The proviso to section 112(1) is amended by substituting 'being listed securities' with 'being listed securities or unit', and the Explanation to subsection (1) is replaced to define 'listed securities' as securities as defined in the securities contract legislation and listed on any recognised stock exchange in India, and to define 'unit' by reference to the Explanation to section 115AB.
                          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.

                                Listed securities or unit: proviso expanded and definitions for listed securities and unit clarified in tax provision.

                                The proviso to section 112(1) is amended by substituting "being listed securities" with "being listed securities or unit", and the Explanation to subsection (1) is replaced to define "listed securities" as securities as defined in the securities contract legislation and listed on any recognised stock exchange in India, and to define "unit" by reference to the Explanation to section 115AB.


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