Chapter XII-DASPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC )
Part CProcedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM )
Chapter XX-BREQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT )
Mutual fund regulations clarify regulatory definitions and cross-reference income tax provisions to guide compliance obligations. Addresses the SEBI (Mutual Funds) Regulations, 1996, centring on definitional provisions-Regulation 2(p) and Regulation 49L(1)-that delimit the regulatory ... Summary
Securities and Exchange Board of India (Mutual Funds) Regulations, 1996
Mutual fund regulations clarify regulatory definitions and cross-reference income tax provisions to guide compliance obligations.
Addresses the SEBI (Mutual Funds) Regulations, 1996, centring on definitional provisions-Regulation 2(p) and Regulation 49L(1)-that delimit the regulatory perimeter and thereby determine compliance duties. The document cross-references allied provisions of the Income tax Act to explain intersections between tax treatment and mutual fund regulatory obligations.
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