Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Remuneration limits for fund managers set methodology and compliance requirements for eligible investment funds under section 9A. Guidelines require look-through to institutional investors meeting eligibility, due diligence for indirect Indian participation, temporary reliefs for limited non-fulfilment periods, a 26% threshold for control, application of transfer pricing rules to fund manager remuneration with mandated documentation and accountant reports, and prescribed methodologies and caps for calculating permissible remuneration with an approval route for lower amounts and specified reporting obligations.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Remuneration limits for fund managers set methodology and compliance requirements for eligible investment funds under section 9A.
Guidelines require look-through to institutional investors meeting eligibility, due diligence for indirect Indian participation, temporary reliefs for limited non-fulfilment periods, a 26% threshold for control, application of transfer pricing rules to fund manager remuneration with mandated documentation and accountant reports, and prescribed methodologies and caps for calculating permissible remuneration with an approval route for lower amounts and specified reporting obligations.
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