Tax on income received from venture capital company and venture capital fund.

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..... tal company and venture capital fund. 108. (1) Notwithstanding anything in this Code, any income received by a person out of investments made in a venture capital company or venture capital fund shall be chargeable to income-tax in the same manner as if it were the income received by such person had he made investments directly in the venture capital undertaking. (2) The venture capi .....

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