<h1>Finance Bill 2021: New Tax Rules for Capital Assets, Foreign Investors, Aadhaar Fees, and More Under Income-tax Act Changes.</h1> The Finance Bill, 2021, introduced amendments to various sections of the Income-tax Act. Key changes include the insertion of a new section, 9B, which addresses the tax implications of capital assets or stock received by a specified person from a specified entity during dissolution or reconstitution. Amendments also cover the definition and tax treatment of foreign portfolio investors, adjustments to income tax provisions for infrastructure financing institutions, and conditions for related party transactions. Additional changes involve the treatment of goodwill, capital gains, and the introduction of fees for late Aadhaar number intimation. The Bill also modifies rules related to advance rulings, reassessments, and the role of audit committees.