https://www.taxtmi.com/acts?id=50459 Amendments to section 2 revise definitions: securities held by Foreign Institutional Investors and specified investment funds are recognised when invested under SEBI or IFSC regulations; clause (22) adds intra-group advances or loans where one party is a Finance Company or Finance Unit and the parent or principal is listed abroad, with Finance Company/Unit meanings drawn from IFSC regulations and a requirement that they operate as global or regional corporate treasury centres; clause (47A) adds a definition of crypto-asset as a digital representation of value secured by a cryptographically secured distributed ledger or similar technology. en-us Tue, 01 Apr 2025 12:47:55 +0530 Wed, 02 Apr 2025 18:14:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50459 Amendments to section 2 revise definitions: securities held by Foreign Institutional Investors and specified investment funds are recognised when invested under SEBI or IFSC regulations; clause (22) adds intra-group advances or loans where one party is a Finance Company or Finance Unit and the parent or principal is listed abroad, with Finance Company/Unit meanings drawn from IFSC regulations and a requirement that they operate as global or regional corporate treasury centres; clause (47A) adds a definition of crypto-asset as a digital representation of value secured by a cryptographically secured distributed ledger or similar technology. Act-Rules F. Acts / Amendment Acts Tue, 01 Apr 2025 12:47:55 +0530 https://www.taxtmi.com/acts?id=50459