https://www.taxtmi.com/acts?id=17783 Amendment inserts clause (e) in section 43(5) to treat trading in commodity derivatives on a recognised association as an eligible transaction. Explanation 2 defines "commodity derivative" per Chapter VII of the Finance Act, 2013; an "eligible transaction" as electronic screen-based trades through registered members or intermediaries under the Forward Contracts (Regulation) Act, 1952 supported by time-stamped contract notes showing unique client identity number, unique trade number and PAN; and "recognised association" as an entity under clause (j) of section 2 of that Act meeting prescribed conditions and notified by the Central Government. en-us Tue, 14 May 2013 14:05:43 +0530 Tue, 18 Nov 2025 10:29:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17783 Amendment inserts clause (e) in section 43(5) to treat trading in commodity derivatives on a recognised association as an eligible transaction. Explanation 2 defines "commodity derivative" per Chapter VII of the Finance Act, 2013; an "eligible transaction" as electronic screen-based trades through registered members or intermediaries under the Forward Contracts (Regulation) Act, 1952 supported by time-stamped contract notes showing unique client identity number, unique trade number and PAN; and "recognised association" as an entity under clause (j) of section 2 of that Act meeting prescribed conditions and notified by the Central Government. Act-Rules F. Acts / Amendment Acts Tue, 14 May 2013 14:05:43 +0530 https://www.taxtmi.com/acts?id=17783