Amendment of section 10

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.... 1873);"; (II) in clause (23C), after sub-clause (iiia), the following sub-clauses shall be inserted, namely:- "(iiiaa) the Swachh Bharat Kosh, set up by the Central Government; or (iiiaaa) the Clean Ganga Fund, set up by the Central Government; or"; (III) with effect from the 1st day of April, 2016- (a) after clause (23ED), the following clause shall be inserted, namely:- '(23EE) any sp....

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....racts (Regulation) (Stock Exchanges and Clearing Corporations) Regulations, 2012 made under the Securities and Exchange Board of India Act, 1992(15 of 1992); "and the Securities Contracts (Regulation) Act, 1956 (42 of 1956)". (ii) "regulations" means the Securities Contracts (Regulation) (Stock Exchanges and Clearing Corporations) Regulations, 2012 made under the Securities and Exchange Board of....

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....ause (23FB), before the Explanation, the following proviso shall be inserted, namely:- "Provided that nothing contained in this clause shall apply in respect of any income of a venture capital company or venture capital fund, being an investment fund specified in clause (a) of the Explanation 1 to section 115UB, of the previous year relevant to the assessment year beginning on or after the 1st d....

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.... business trust, being a real estate investment trust, by way of renting or leasing or letting out any real estate asset owned directly by such business trust. Explanation.-For the purposes of this clause, the expression "real estate asset" shall have the same meaning as assigned to it in clause (zj) of sub-regulation (1) of regulation 2 of the Securities and Exchange Board of India (Real Estate....