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Amendment of section 115TC.

Section 60 - Acts - DIRECT TAXES - FINANCE ACT, 2016 - Section 60 - 60. In section 115TC of the Income-tax Act, in the Explanation, with effect from the 1st day of June, 2016,- (A) in clause (a), after the words or securities , the words or security .....

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(iii) trust set-up by a securitisation company or a reconstruction company formed, for the purposes of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, (54 of 2002.) or in pursuance of any guid .....

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