Amendment of section 56.

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..... res or regulated under the International Financial Services Centres Authority Act, 2019 (50 of 2019.) shall be inserted with effect from the 1st day of April, 2023; (b) in clause (x),- (i) in the proviso occurring after item (B) in sub-clause (c), after clause (XI) and before the Explanation, the following clauses shall be inserted and shall be deemed to have been inserted with effect from .....

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..... other conditions, as the Central Government may, by notification in the Official Gazette, specify in this behalf. Explanation .-For the purposes of clauses (XII) and (XIII) of this proviso, family , in relation to an individual, shall have the same meaning as assigned to it in Explanation 1 to clause (5) of section 10. ; (ii) in sub-clause (c), after the proviso occurring after item (B) a .....

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