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[Cites 0, Cited by 0] [Section 2(22)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(22)(b) in The Income Tax Act, 2025

(b)any securities held by—
(i)a Foreign Institution Investor which has invested in such securities in accordance with the regulations made under the Securities and Exchange Board of India Act, 1992; or
(ii)an investment fund specified in section 224(10)(a) which has invested such securities in accordance with the provisions of the regulations made under the Securities and Exchange Board of India Act, 1992 or under the International Financial Services Centers Authority Act, 2019;