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          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.

          <h1>Collective investment schemes defined by pooled investor funds, profit expectation, external management, and lack of investor control.</h1> Section 11AA defines a collective investment scheme where investor contributions are pooled and used for the scheme's purposes; contributions are made with a view to receive profits, income, produce or property; the scheme's property or investment is managed on behalf of investors; and investors do not have day to day control. The Board may specify additional qualifying conditions by regulation, and any unregistered pooling with a corpus of one hundred crore rupees or more is deemed a collective investment scheme. The section lists specific statutory exclusions from the definition.

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