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        F. Acts / Amendment Acts

        Section 57 - Amendment of section 115S

        Finance Act, 2003
        Chapter III
        DIRECT TAXES

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        Recognition of specified company expands tax provision's eligible entities to include the specified company or a mutual fund. The amendment substitutes the prior reference to the Unit Trust of India with a specified company as referred to in the transfer enactment and retains mutual funds as recognised entities under the tax provision.
                          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.

                                Recognition of specified company expands tax provision's eligible entities to include the specified company or a mutual fund.

                                The amendment substitutes the prior reference to the Unit Trust of India with a specified company as referred to in the transfer enactment and retains mutual funds as recognised entities under the tax provision.


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