https://www.taxtmi.com/acts?id=51802 Income attributable to specified activities connected with an International Financial Services Centre is excluded from total income, subject to the prescribed conditions and definitions. The exclusions cover specified funds, non-residents, and Units of International Financial Services Centres in relation to capital gains, securities, securitisation income, derivatives, aircraft or ship leasing income, portfolio-managed income, relocation-related gains, dividends, and interest on borrowings, where the relevant fund, unit, issuer, counterparty, or transaction satisfies the statutory status, residence, exchange, account, and attribution requirements. en-us Thu, 14 Aug 2025 13:08:02 +0530 Mon, 06 Apr 2026 15:35:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51802 Income attributable to specified activities connected with an International Financial Services Centre is excluded from total income, subject to the prescribed conditions and definitions. The exclusions cover specified funds, non-residents, and Units of International Financial Services Centres in relation to capital gains, securities, securitisation income, derivatives, aircraft or ship leasing income, portfolio-managed income, relocation-related gains, dividends, and interest on borrowings, where the relevant fund, unit, issuer, counterparty, or transaction satisfies the statutory status, residence, exchange, account, and attribution requirements. Act-Rules Income Tax Thu, 14 Aug 2025 13:08:02 +0530 https://www.taxtmi.com/acts?id=51802