Securities listed on a recognised stock exchange located in any International Financial Services Centre notified.

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..... se of the powers conferred by sub-clause (d) of clause (viiab) of section 47 of the Income-tax Act, 1961 (43 of 1961) , the Central Government hereby notifies the following securities for the purposes of the said sub-clause, namely:- (i) foreign currency denominated bond; (ii) unit of a Mutual Fund; (iii) unit of a business trust; (iv) foreign currency denominated equity share of a .....

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..... f this notification,─ (a) Mutual Fund means a Mutual Fund specified under clause (23D) of section 10 of the Income-tax Act, 1961. (b) Alternative Investment Fund shall have the meaning assigned to it in clause (b) of sub-regulation (1) of regulation 2 of the Securities and Exchange Board of India (Alternative Investment Funds) Regulations, 2012 . 2 [ (c) Bullion Deposi .....

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..... ffect from 1st April 2020. [F.No.370142/22/2019-TPL] GUDRUN NEHAR, Director (Tax Policy Legislation) ************* NOTES:- 1. Inserted vide NOTIFICATION NO. 89/2022 dated 03-08-2022 2. Inserted vide NOTIFICATION NO. 89/2022 dated 03-08-2022 3. Inserted vide NOTIFICATION NO. 71/2023 dated 12-09-2023 4. Inserted vide NOTIFICATION NO. 71/2023 dated 1 .....

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