Clause 10
Amendment of section 13CA
of Income Tax (Amendment) Bill
BillNot in forceProvision 10 of 50
Clause 10
Section 13CA(9) of the principal Act is amended by deleting the word “or” at the end of paragraph (b) of the definition of “issued securities”, and by inserting immediately thereafter the following paragraph:“(ba)any other instrument that confers or represents a legal or beneficial ownership interest in the company; or”.