Section 10(23F)(a) in The Income Tax Act, 1961

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Union of India - Subsection

Section 10(23F)(a) in The Income Tax Act, 1961

(a)"venture capital fund" means such fund, operating under a trust deed registered under the provisions of the Registration Act, 1908 (16 of 1908), established to raise monies by the trustees for investments mainly by way of acquiring equity shares of a venture capital undertaking in accordance with the prescribed guidelines;

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Union of India - Subsection

Section 10(23F)(a) in The Income Tax Act, 1961