Section 10(23FB)(c) in The Income Tax Act, 1961

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Union of India - Subsection

Section 10(23FB)(c) in The Income Tax Act, 1961

(c)"venture capital undertaking" means—

(i)a venture capital undertaking as defined in clause (n) of regulation 2 of the Venture Capital Funds Regulations; or

(ii)a venture capital undertaking as defined in clause (aa) of sub-regulation (1) of regulation 2 of the Alternative Investment Funds Regulations;