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[Cites 0, Cited by 0] [Section 9A] [Entire Act]

Union of India - Subsection

Section 9A(2) in The Income Tax Act, 1961

(2)Notwithstanding anything contained in section 6, an eligible investment fund shall not be said to be resident in India for the purpose of that section merely because the eligible fund manager, undertaking fund management activities on its behalf, is situated in India.