Section 21 - Amendment of section 47. - Finance Act, 2023

..... territory with which an agreement referred to in sub-section (1) of section 90 or sub-section (1) of section 90A has been entered into; or is established or incorporated or registered in a country or a specified territory as may be notified by the Central Government in this behalf; (iii) the fund and its activities are subject to applicable investor protection regulations in the country or specified territory where it is established or incorporated or is a resident; and (iv) fulfils such other c .....

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Section 21 - Amendment of section 47. - Finance Act, 2023

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..... ;(viid) any transfer of a capital asset, being conversion of gold into Electronic Gold Receipt issued by a Vault Manager, or conversion of Electronic Gold Receipt into gold. Explanation. For the purposes of this clause, the expressions Electronic Gold Receipt and Vault Manager shall have the meanings respectively assigned to them in clauses (h) and (l) of sub-regulation (1) of regulation 2 of the Securities and Exchange Board of India (Vault Managers) Regulations, 2021 made under the Securities .....

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Section 21 - Amendment of section 47. - Finance Act, 2023

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