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Conditions specified in clauses (e), (f) and (g) of Section 9A(3) shall not apply in case of an investment fund set up by a Category-I or Category-II foreign portfolio investor registered under the SEBI (Foreign Portfolio Investors) Regulations, 2014, made under the SEBI Act, 1992

Income Tax - 77/2017 - Dated:- 3-8-2017 - MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NO .....

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the proviso to sub-section (3) of section 9A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby no .....

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tment fund set up by a Category-I or Category-II foreign portfolio investor registered under the Securities and Exchange .....

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