9911796707
TMI BlogAmendment of section 10X X X X Extracts X X X X X X X X Extracts X X X X ..... 873 (5 of 1873); ; (II) in clause (23C), after sub-clause (iiia), the following sub-clauses shall be inserted, namely:- (iiiaa) the Swachh Bharat Kosh, set up by the Central Government; or (iiiaaa) the Clean Ganga Fund, set up by the Central Government; or ; (III) with effect from the 1st day of April, 2016- (a) after clause (23ED), the following clause shall be inserted, namely:- (23EE) any speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulation) (Stock Exchanges and Clearing Corporations) Regulations, 2012 made under the Securities and Exchange Board of India Act, 1992(15 of 1992); and the Securities Contracts (Regulation) Act, 1956 (42 of 1956) . (ii) regulations means the Securities Contracts (Regulation) (Stock Exchanges and Clearing Corporations) Regulations, 2012 made under the Securities and Exchange Board of India Act, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following proviso shall be inserted, namely:- Provided that nothing contained in this clause shall apply in respect of any income of a venture capital company or venture capital fund, being an investment fund specified in clause (a) of the Explanation 1 to section 115UB, of the previous year relevant to the assessment year beginning on or after the 1st day of April, 2016; ; (c) after clause ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, by way of renting or leasing or letting out any real estate asset owned directly by such business trust. Explanation.-For the purposes of this clause, the expression real estate asset shall have the same meaning as assigned to it in clause (zj) of sub-regulation (1) of regulation 2 of the Securities and Exchange Board of India (Real Estate Investment Trusts) Regulations, 2014 made under the Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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