Other Exempt Income of Specified Foreign Entities/Non-Resident

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..... 23BBB) Income of European Economic Community derived in India from interest, dividends, or capital gains from investment out of its funds under notified scheme of CG Fully Exempt - European Economic Community 10(23BBC) Income of the SAARC Fund for Regional Projects set up by Colombo Declaration Fully Exempt - SAA .....

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..... ng, operating, and maintaining any infrastructure facility or a SEBI Category-I or Category-II AIF having not less than 50% investment in one or more of the company or enterprise or entity referred to in item (iii) or item (v) or item (vi) or in an Infrastructure Investment Trust or a domestic company, set up and registered on or after the 1st day of April, 2021, having minimum seventy .....

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..... s were transferred from the original fund, or from its wholly owned special purpose vehicle, to the resultant fund in relocation, and where capital gains on such shares were not chargeable to tax if that relocation had not taken place. Fully Exempt Non-Resident - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India .....

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