TMI BlogAmendment of section 10.X X X X Extracts X X X X X X X X Extracts X X X X ..... osure of his account or on his opting out of the pension scheme referred to in section 80CCD, to the extent it does not exceed forty per cent. of the total amount payable to him at the time of such closure or his opting out of the scheme; ; (ii) in clause (13),- (I) in sub-clause (iv), for the word thereon , the words thereon; or shall be substituted; (II) after sub-clause (iv), the fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n clause (b), for the word, figures and letters section 115TC , the word, figures and letters section 115TCA shall be substituted; (II) in clause (23FC), for the words by way of interest received or receivable from a special purpose vehicle , the following shall be substituted, namely:- by way of- (a) interest received or receivable from a special purpose vehicle; or (b) dividend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the word, figures and letters section 115TC , the word, figures and letters section 115TCA shall be substituted; (VI) in clause (38),- (i) after the second proviso, the following proviso shall be inserted, namely:- Provided also that nothing contained in sub-clause (b) shall apply to a transaction undertaken on a recognised stock exchange located in any International Financial Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have the same meaning as assigned to it in clause (q) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005).; (c) recognised stock exchange shall have the meaning assigned to it in clause (ii) of the Explanation 1 to sub-section (5) of section 43. ; (D) after clause (48), the following clause shall be inserted, namely:- (48A) any income accruing or arising to a foreign com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levy under that Chapter. Explanation .-For the purposes of this clause, specified service shall have the meaning assigned to it in clause (i) of section 161 of Chapter VIII of the Finance Act, 2016. . - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
