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        F. Acts / Amendment Acts

        Section 33 - Amendment of section 112

        Finance Act, 2005
        Chapter III
        DIRECT TAXES

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        Section 112 amendment adds zero coupon bonds to the listed securities proviso, altering the proviso's categorical scope. The Finance Act, 2005 amends the proviso to sub section (1) of section 112 by inserting the words 'or zero coupon bond' after the words 'being listed securities or unit', thereby extending the proviso's application to include zero coupon bonds.
                          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.

                                Section 112 amendment adds zero coupon bonds to the listed securities proviso, altering the proviso's categorical scope.

                                The Finance Act, 2005 amends the proviso to sub section (1) of section 112 by inserting the words "or zero coupon bond" after the words "being listed securities or unit", thereby extending the proviso's application to include zero coupon bonds.


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