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          Finance Company definition under Income Tax aligns with IFSC regulations, requiring prescribed conditions and activities. Finance Company for the purposes of section 94B(5)(iv) of the Income-tax Act is defined by reference to the regulatory definition applicable to finance companies operating within the International Financial Services Centre framework and is contingent on satisfying prescribed conditions and carrying on prescribed activities.
                            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.

                                  Finance Company definition under Income Tax aligns with IFSC regulations, requiring prescribed conditions and activities.

                                  Finance Company for the purposes of section 94B(5)(iv) of the Income-tax Act is defined by reference to the regulatory definition applicable to finance companies operating within the International Financial Services Centre framework and is contingent on satisfying prescribed conditions and carrying on prescribed activities.


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