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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>IFSC tax exemptions expanded to align fund, investor and derivative treatment with IFSC regulatory and pension provisions.</h1> Amendments to section 10 expand and clarify tax exemptions and definitions to align with the International Financial Services Centre regulatory framework: extending temporal thresholds, requiring certification and compliance for retail schemes and Exchange Traded Funds under IFSC Fund Management rules, adding over the counter derivatives and Foreign Portfolio Investor references, broadening qualifying asset definitions to include ships alongside aircraft, exempting certain IFSC insurance office policy receipts on death, and permitting limited non taxable partial withdrawals from National Pension System Trust accounts for minors subject to pension regulator terms.

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