Amendment of section 115UB.

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..... ion 1, in clause (a), after the words and figures Securities and Exchange Board of India Act, 1992 (15 of 1992) or , the words, brackets and figures regulated under the International Financial Servi .....

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..... gulations, 2022 in the definition of investment fund . This amendment will take effect from 1st April, 2023 and, will, accordingly apply in relation to the assessment year 2023-2024 and subsequent .....

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