https://www.taxtmi.com/acts?id=17779 Finance Act, 2013 amends section 10 to: increase the clause (10D) insurance threshold from ten to fifteen per cent for policies covering persons with disability or specified diseases and to include assigned policies; insert clause (23DA) exempting income of a securitisation trust (with regulatory definitions); insert clause (23ED) exempting specified Investor Protection Fund contributions from depositories while deeming shared uncharged amounts taxable; replace clause (23FB) explanations to define venture capital company/fund/undertaking; and add clauses exempting buyback income on unlisted shares, distributed securitisation trust income, broaden clause (48) activities, and exempt National Financial Holdings Company Limited income for certain earlier years. en-us Tue, 14 May 2013 13:59:59 +0530 Mon, 17 Nov 2025 13:04:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17779 Finance Act, 2013 amends section 10 to: increase the clause (10D) insurance threshold from ten to fifteen per cent for policies covering persons with disability or specified diseases and to include assigned policies; insert clause (23DA) exempting income of a securitisation trust (with regulatory definitions); insert clause (23ED) exempting specified Investor Protection Fund contributions from depositories while deeming shared uncharged amounts taxable; replace clause (23FB) explanations to define venture capital company/fund/undertaking; and add clauses exempting buyback income on unlisted shares, distributed securitisation trust income, broaden clause (48) activities, and exempt National Financial Holdings Company Limited income for certain earlier years. Act-Rules F. Acts / Amendment Acts Tue, 14 May 2013 13:59:59 +0530 https://www.taxtmi.com/acts?id=17779