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

[Cites 0, Cited by 0] [Section 10(23FD)] [Section 10] [Entire Act]

Union of India - Subsection

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

(c)a Category-I or Category-II Alternative Investment Fund regulated under the Securities and Exchange Board of India (Alternative Investment Fund) Regulations, 2012, made under the Securities and Exchange Board of India Act, 1992 (15 of 1992), having [not less than fifty per cent] investment in one or more of the company or enterprise or entity referred to in item (b) [or item (d) or item (e) or in an Infrastructure Investment Trust referred to in sub-clause (i) of clause (13A) of section 2; or]

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Union of India - Subsection

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