https://www.taxtmi.com/acts?id=41385 The amendment substitutes explicit references to deposit-taking and systemically important non-deposit-taking non-banking financial companies with such class of non-banking financial companies as may be notified by the Central Government in the Official Gazette in this behalf, applied in both the operative clause and the long line, effective from the stated fiscal date. It also replaces the Explanation's clause (h) with a cross-reference adopting the meaning of "non-banking financial company" set out in the Explanation to the provision dealing with deductions, thereby linking the definition to that existing explanatory clause. en-us Thu, 30 Mar 2023 14:54:04 +0530 Sat, 01 Apr 2023 16:49:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41385 The amendment substitutes explicit references to deposit-taking and systemically important non-deposit-taking non-banking financial companies with such class of non-banking financial companies as may be notified by the Central Government in the Official Gazette in this behalf, applied in both the operative clause and the long line, effective from the stated fiscal date. It also replaces the Explanation's clause (h) with a cross-reference adopting the meaning of "non-banking financial company" set out in the Explanation to the provision dealing with deductions, thereby linking the definition to that existing explanatory clause. Act-Rules F. Acts / Amendment Acts Thu, 30 Mar 2023 14:54:04 +0530 https://www.taxtmi.com/acts?id=41385