Section 114F(5)(Q) in Income Tax Rules, 1962

[Cites 0, Cited by 0] [Section 114F(5)] [Section 114F] [Entire Act]

Union of India - Subsection

Section 114F(5)(Q) in Income Tax Rules, 1962

(Q)"sponsored investment entity and controlled foreign corporation" means a financial institution described in the following sub-clauses, namely:-

(i)a financial institution is a sponsored investment entity if-