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        Direct Taxes

        Para 2 - Applicability

        Securities Lending Scheme, 1997

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        Securities Lending Scheme now effective; establishes applicability under direct taxes and governs securities lending operations. Securities Lending Scheme, 1997 is declared applicable under Direct Taxes, with Paragraph 2 specifying the scheme's commencement and the date on which it becomes enforceable, thereby fixing when its procedural and compliance requirements for securities lending begin to apply.
                          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.

                                Securities Lending Scheme now effective; establishes applicability under direct taxes and governs securities lending operations.

                                Securities Lending Scheme, 1997 is declared applicable under Direct Taxes, with Paragraph 2 specifying the scheme's commencement and the date on which it becomes enforceable, thereby fixing when its procedural and compliance requirements for securities lending begin to apply.


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