Section 2(1)(xviii) in The Companies (Acceptance of Deposits) Rules, 2014
(xviii)any amount received by a company from Alternate Investment Funds, Domestic Venture Capital Funds [Infrastructure Investment Trusts,] [Real Estate Investment Trusts] [Inserted by Notification No. G.S.R. 42(E), dated 22.1.2019 (w.e.f. 31.3.2014).] and Mutual Funds registered with the Securities and Exchange Board of India in accordance with regulations made by it.]