https://www.taxtmi.com/acts?id=49983 Insertion of Explanation 2 declares that income by way of dividends, interest or long term capital gains of an infrastructure capital fund or company from investments made before the cutoff in shares or long term finance in enterprises carrying on infrastructure shall not be included under the amended clause and that the clause's provisions as they stood immediately before the amendment shall apply to such income. en-us Sat, 01 Mar 2025 13:58:33 +0530 Sat, 01 Mar 2025 13:58:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49983 Insertion of Explanation 2 declares that income by way of dividends, interest or long term capital gains of an infrastructure capital fund or company from investments made before the cutoff in shares or long term finance in enterprises carrying on infrastructure shall not be included under the amended clause and that the clause's provisions as they stood immediately before the amendment shall apply to such income. Act-Rules F. Acts / Amendment Acts Sat, 01 Mar 2025 13:58:33 +0530 https://www.taxtmi.com/acts?id=49983