Section 9(12)(f) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 9(12)] [Section 9] [Entire Act]

Union of India - Subsection

Section 9(12)(f) in The Income Tax Act, 2025

(f)the Central Government may, by notification, specify that any one or more of the conditions as referred to in clause (e) shall not apply, or shall apply, with such modifications, as specified, in case of an eligible investment fund and its eligible fund manager, if––

(i)the eligible fund manager is located in an International Financial Services Centre; and

(ii)has commenced its operations on or before the 31st March, 2030.

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 9(12)(f) in The Income Tax Act, 2025