https://www.taxtmi.com/acts?id=40647 Section 94 is amended effective 1 April 2023 to replace references to "units" with "securities or units" and to revise the Explanation: "record date" is any date fixed by companies, mutual funds or their administrators, business trusts, or Alternative Investment Funds to determine entitlement to dividends, income, or additional securities or units issued without consideration; and "unit" is defined to include business trust units, certain specified units, beneficial interests in Alternative Investment Funds, and includes shares or partnership interests. en-us Mon, 28 Mar 2022 13:16:32 +0530 Sat, 02 Apr 2022 10:42:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40647 Section 94 is amended effective 1 April 2023 to replace references to "units" with "securities or units" and to revise the Explanation: "record date" is any date fixed by companies, mutual funds or their administrators, business trusts, or Alternative Investment Funds to determine entitlement to dividends, income, or additional securities or units issued without consideration; and "unit" is defined to include business trust units, certain specified units, beneficial interests in Alternative Investment Funds, and includes shares or partnership interests. Act-Rules F. Acts / Amendment Acts Mon, 28 Mar 2022 13:16:32 +0530 https://www.taxtmi.com/acts?id=40647