Amendment of section 43D.

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..... of non-banking financial companies as may be notified by the Central Government in the Official Gazette in this behalf shall be substituted; (ii) in the long line, for the words a deposit taking nonbanking financial company or a systemically important nondeposit taking non-banking financial company , the words such class of non-banking financial companies as may be notified by the Central Governme .....

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..... in the Official Gazette in this behalf . It is further proposed to substitute clause (h) of the Explanation to the said section to define the expression non-banking financial company . These amendments will take effect from 1st April, 2024 and will, accordingly, apply in relation to the assessment year 2024-2025 and subsequent assessment years. - statute, statutory provisions legislation, law, e .....

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