Finance Acts
Section - 3 - Amendment of section 2
CHAPTER IIIDIRECT TAXESIncome-taxAmendment of section 2.3 .
In section 2 of the Income-tax Act,-
| (a) | - | in clause (14), with effect from the 1st April, 2026,- |
| (i) | - | for sub-clause (b), the following sub-clause shall be substituted, namely:- |
| - | "(b) any securities held by- |
| (i) | - | a Foreign Institutional investor which has invested in such securities in accordance with the regulations made under the Securi .... To read the full section download the app from Google Play store
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