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Approval of the fund

Rule 10VA - Rule - Part D. - Special cases - Income Tax - Rule 10VA - 1[10VA. .- (1) An investment fund may at its option seek approval of the Board regarding its eligibility for the purposes of section 9A. (2) The fund seeking approval may make an application in writing, enclosing relevant documents and evidence, to Member (Income-tax), Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, North Block, New Delhi. (3) The application under sub-rule (2) shall be made three mo .....

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below the rank of Commissioner. (6) The committee on behalf of the Board may, before giving its recommendation, call for such documents or information from the investment fund as it may consider necessary and may call for further details or information from the fund as well as from the Income-tax authorities and other Departments or agencies, as it may deem fit. (7) The Board, on the basis of the recommendations of the committee, shall, within sixty days from the end of the month in which the ap .....

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