Section 114F(5)(M) in Income Tax Rules, 1962

[Cites 0, Cited by 0] [Section 114F(5)] [Section 114F] [Entire Act]

Union of India - Subsection

Section 114F(5)(M) in Income Tax Rules, 1962

(M)"exempt collective investment vehicle" means an investment entity that is regulated as a collective investment vehicle, provided that all of the interests in the collective investment vehicle are held by or through persons other than,-

(i)those referred to in sub-clauses (a) to (c) of clause (6); and

(ii)a non-participating financial institution.

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Union of India - Subsection

Section 114F(5)(M) in Income Tax Rules, 1962