Updates/IFSCA/DetailIFSCA04 Jul 2016circularPrepared by Complied AIApplicability of 197A(1D) and Section 10(15) of Income Tax Act, 1961 to interest paid by IFSC Banking Unit (IBU)IFSCA circular · 04 Jul 2016International Financial Services Centres Authority circular published on 04 Jul 2016. Open the official source document for the full text.Official recordOpen source pageOpen official PDF