https://www.taxtmi.com/acts?id=39588 The Explanation to section 115ACA is amended to include instruments and listings in an International Financial Services Centre, adding a sub-clause that treats ordinary shares of a foreign issuing company as qualifying where the depository receipt or certificate is listed and traded on any IFSC, and supplying a statutory cross-reference definition for International Financial Services Centre. en-us Tue, 30 Mar 2021 15:08:03 +0530 Wed, 07 Apr 2021 12:19:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39588 The Explanation to section 115ACA is amended to include instruments and listings in an International Financial Services Centre, adding a sub-clause that treats ordinary shares of a foreign issuing company as qualifying where the depository receipt or certificate is listed and traded on any IFSC, and supplying a statutory cross-reference definition for International Financial Services Centre. Act-Rules F. Acts / Amendment Acts Tue, 30 Mar 2021 15:08:03 +0530 https://www.taxtmi.com/acts?id=39588