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[Cites 0, Cited by 0] [Section 224(10)] [Section 224] [Entire Act]

Union of India - Subsection

Section 224(10)(a) in The Income Tax Act, 2025

(a)"investment fund" means any fund established or incorporated in India in the form of a trust or a company or a limited liability partnership or a body corporate which has been granted a certificate of registration as a Category I or a Category II Alternative Investment Fund and is regulated under the––
(i)Securities and Exchange Board of India (Alternative Investment Funds) Regulations, 2012 made under Securities and Exchange Board of India Act, 1992; or
(ii)International Financial Services Centres Authority (Fund Management) Regulations, 2022 made under the International Financial Services Centres Authority Act, 2019;