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of <h1>Finance Act 2025 Amends Income Tax Definition of Securities, Expands Dividend Scope, and Includes Crypto-Assets Under Section 2</h1> The Finance Act, 2025 amends section 2 of the Income-tax Act with three key changes. First, effective April 1, 2026, it modifies the definition of securities held by Foreign Institutional Investors and investment funds under SEBI regulations. Second, it expands the definition of dividend to include loans between group entities where one is a 'Finance Company' or 'Finance Unit' with a parent entity listed on a foreign stock exchange, with specific definitions for these terms. Third, effective April 1, 2026, it adds crypto-assets to the definition in clause (47A), covering digital value representations using cryptographically secured distributed ledgers.
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