Specified company reference replaces Unit Trust of India, altering entities covered for tax treatment in law. Amendment substitutes the reference to the Unit Trust of India in section 115T with a reference to a specified company as defined in clause (h) of section 2 of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002, and retains corresponding reference to a Mutual Fund and the specified company, thereby replacing the named entity with the statutory category.
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Provisions expressly mentioned in the judgment/order text.
Specified company reference replaces Unit Trust of India, altering entities covered for tax treatment in law.
Amendment substitutes the reference to the Unit Trust of India in section 115T with a reference to a specified company as defined in clause (h) of section 2 of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002, and retains corresponding reference to a Mutual Fund and the specified company, thereby replacing the named entity with the statutory category.
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