https://www.taxtmi.com/acts?id=41376 The amendments to section 10 add and substitute clauses to provide tax-exempt status for income linked to IFSC activities: non-resident income from transfers or distributions of offshore derivative and related contracts with IFSC offshore banking units; income credited to accounts with IFSC offshore banking units where income accrues outside India; capital gains and dividends of IFSC units primarily engaged in aircraft leasing under specified temporal conditions; exemptions for notified public-purpose bodies and certain credit guarantee entities; and an exemption for payments from the Agniveer Corpus Fund. en-us Thu, 30 Mar 2023 14:35:46 +0530 Tue, 03 Mar 2026 11:03:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41376 The amendments to section 10 add and substitute clauses to provide tax-exempt status for income linked to IFSC activities: non-resident income from transfers or distributions of offshore derivative and related contracts with IFSC offshore banking units; income credited to accounts with IFSC offshore banking units where income accrues outside India; capital gains and dividends of IFSC units primarily engaged in aircraft leasing under specified temporal conditions; exemptions for notified public-purpose bodies and certain credit guarantee entities; and an exemption for payments from the Agniveer Corpus Fund. Act-Rules F. Acts / Amendment Acts Thu, 30 Mar 2023 14:35:46 +0530 https://www.taxtmi.com/acts?id=41376