https://www.taxtmi.com/acts?id=49808 The amendment substitutes the words "Central Government" in clause (a) of the Explanation to section 115AB with the Securities and Exchange Board of India, established under the Securities and Exchange Board of India Act, 1992, thereby naming SEBI as the relevant authority for that Explanation, effective from the commencement date stated in the Finance Act, 2001. en-us Tue, 25 Feb 2025 14:16:34 +0530 Tue, 25 Feb 2025 14:16:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49808 The amendment substitutes the words "Central Government" in clause (a) of the Explanation to section 115AB with the Securities and Exchange Board of India, established under the Securities and Exchange Board of India Act, 1992, thereby naming SEBI as the relevant authority for that Explanation, effective from the commencement date stated in the Finance Act, 2001. Act-Rules F. Acts / Amendment Acts Tue, 25 Feb 2025 14:16:34 +0530 https://www.taxtmi.com/acts?id=49808