Amendment to section 115AB: substitution of Central Government with Securities and Exchange Board of India as the relevant authority. The amendment substitutes the words 'Central Government' in clause (a) of the Explanation to section 115AB with the Securities and Exchange Board of India, established under the Securities and Exchange Board of India Act, 1992, thereby naming SEBI as the relevant authority for that Explanation, effective from the commencement date stated in the Finance Act, 2001.
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Provisions expressly mentioned in the judgment/order text.
Amendment to section 115AB: substitution of Central Government with Securities and Exchange Board of India as the relevant authority.
The amendment substitutes the words "Central Government" in clause (a) of the Explanation to section 115AB with the Securities and Exchange Board of India, established under the Securities and Exchange Board of India Act, 1992, thereby naming SEBI as the relevant authority for that Explanation, effective from the commencement date stated in the Finance Act, 2001.
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