Amendment of section 2.

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....and figures "or held by an investment fund specified in clause (a) of Explanation 1 to section 115UB" shall be inserted; (ii) in sub-clause (c), the words "on account of the applicability of the fourth and fifth provisos thereof" shall be omitted; (b) in clause (22),-- (i) in the long line, after sub-clause (ii), the following sub-clause shall be inserted, namely:-- '(iia) ....

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....ity Act, 2019 (50 of 2019.): Provided that such Finance Company or Finance Unit, is set up as a global or regional corporate treasury centre for undertaking treasury activities or treasury services as per the relevant regulations made by the International Financial Services Centres Authority established under section 4 of the said Act; (d) "group entity", "parent entity" and "pri....

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....stor which has invested in such securities in accordance with the regulations made under the Securities and Exchange Board of India Act, 1992. Further, sub-clause (c) of the said clause, provides that capital asset means any unit linked insurance policy to which exemption under clause (10D) of section 10 does not apply on account of the applicability of the fourth and fifth provisos thereof. It....

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....he public are substantially interested, of any sum, by way of advance or loan to a shareholder, being a person who is the beneficial owner of shares (not being shares entitled to a fixed rate of dividend whether with or without a right to participate in profits) holding not less than ten per cent. of the voting power, or to any concern in which such shareholder is a member or a partner and in whic....