Amendment of section 10.

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.... for sub-item (b), the following sub-item shall be substituted, namely:-- "(b) which has been granted a certificate as a retail scheme or an Exchange Traded Fund and satisfies the conditions laid down for such schemes or funds under the International Financial Services Centres Authority (Fund Management) Regulations, 2022, made under the International Financial Services Centres Authority ....

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....io Investors) Regulations, 2019 made under the Securities and Exchange Board of India Act, 1992 (15 of 1992);'; (c) in clause (4F), for the figures "2025", the figures "2030" shall be substituted; (d) in clause (4H),-- (i) in the opening portion,-- (A) for the word "aircraft" at both the places where it occurs, the words "aircraft or a ship" shall be substituted; (....

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....onal Financial Services Centre insurance office, including the sum allocated by way of bonus on such policy. Explanation.--For the purposes of this proviso, "International Financial Services Centre insurance office" shall have the same meaning as assigned to it in clause (k) of sub-regulation (1) of regulation 3 of the International Financial Services Centres Authority (Insurance Intermed....

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....fter the words "long-term capital gains", the brackets, words, figures and letters "(whether or not such capital gains are deemed as short-term capital gains under section 50AA)" shall be inserted; (ii) in sub-clause (i), for the figures "2025", the figures "2030" shall be substituted; (h) in clause (34B),-- (i) for the word "aircraft" at both the places where it occurs, the w....