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    <title>Amendment of section 23E</title>
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    <description>The amendment to section 23E, effected by the Finance Act, 2018, inserts real estate investment trusts, infrastructure investment trusts and alternative investment funds immediately after the existing reference to mutual funds, thereby bringing those specified pooled-investment vehicles within the regulatory coverage of the Securities Contracts (Regulation) Act.</description>
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      <description>The amendment to section 23E, effected by the Finance Act, 2018, inserts real estate investment trusts, infrastructure investment trusts and alternative investment funds immediately after the existing reference to mutual funds, thereby bringing those specified pooled-investment vehicles within the regulatory coverage of the Securities Contracts (Regulation) Act.</description>
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