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<h1>Treasury centre dividend exclusion limited to cross border group loans in notified jurisdictions with parent listed abroad.</h1> Amendment restricts the dividend exclusion for inter group advances or loans involving a Finance company or Finance unit by requiring the other group entity to be located in a notified jurisdiction outside India and the group's parent or principal entity to be listed abroad; the Central Government will notify eligible jurisdictions. It also defines 'group entity' by reference to the IFSCA (Payment Services) Regulations, 2024, and defines 'parent/principal entity' by voting power and board control tests; the changes apply from 1 April 2026 for tax year 2026 27 onward.
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