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of <h1>Amendment to Income-tax Act: New Clauses for Investment Trusts and ETFs under IFSC Authority Regulations 2022.</h1> The Central Government has issued Notification No. 71/2023, amending Notification No. 16/2020 dated March 5, 2020, under the Income-tax Act, 1961. The amendment introduces new clauses to include units of investment trusts, schemes, and Exchange Traded Funds launched under the International Financial Services Centres Authority (Fund Management) Regulations, 2022. Additionally, definitions for 'Investment Trust' and 'Scheme' are incorporated as per the respective regulations. This notification becomes effective from its publication date in the Official Gazette.
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