https://www.taxtmi.com/acts?id=43727 Section 10 is amended to (i) include IFSC-regulated retail schemes and Exchange Traded Funds as qualifying entities under clause (4D) subject to prescribed conditions; (ii) insert clause (15B) taxing foreign companies' cruise-ship lease rental income received from a specified Indian operator where both are subsidiaries of the same holding company, with statutory definitions; (iii) tighten application deadlines and approvals in clause (23C); (iv) incorporate IFSC regulations into clauses (23EE) and (23FB) and expand prescribed conditions for fund arrangements; (v) exclude certain buy-backs from clause (34A); and (vi) substitute clause (50) to re-specify the scope and timing of chargeability to equalisation levy. en-us Sat, 17 Aug 2024 12:50:06 +0530 Wed, 21 Aug 2024 12:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43727 Section 10 is amended to (i) include IFSC-regulated retail schemes and Exchange Traded Funds as qualifying entities under clause (4D) subject to prescribed conditions; (ii) insert clause (15B) taxing foreign companies' cruise-ship lease rental income received from a specified Indian operator where both are subsidiaries of the same holding company, with statutory definitions; (iii) tighten application deadlines and approvals in clause (23C); (iv) incorporate IFSC regulations into clauses (23EE) and (23FB) and expand prescribed conditions for fund arrangements; (v) exclude certain buy-backs from clause (34A); and (vi) substitute clause (50) to re-specify the scope and timing of chargeability to equalisation levy. Act-Rules F. Acts / Amendment Acts Sat, 17 Aug 2024 12:50:06 +0530 https://www.taxtmi.com/acts?id=43727