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        F. Acts / Amendment Acts

        Section 13 - Amendment of section 47.

        Finance Act, 2025
        Income-tax

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        Resultant fund definition updated to require IFSC location, specified AIF/ETF registration, and applicable regulatory regimes. The amendment redefines resultant fund as a trust, company or LLP established in India located in an International Financial Services Centre, holding a certificate as Category I/II/III Alternative Investment Fund or as a retail scheme or Exchange Traded Fund, and regulated under the SEBI (Alternative Investment Funds) Regulations, 2012 or the IFSCA (Fund Management) Regulations, 2022; it also substitutes later figures for an earlier referenced year in the Explanation to clause (viiad) of section 47.
                        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.

                              Resultant fund definition updated to require IFSC location, specified AIF/ETF registration, and applicable regulatory regimes.

                              The amendment redefines resultant fund as a trust, company or LLP established in India located in an International Financial Services Centre, holding a certificate as Category I/II/III Alternative Investment Fund or as a retail scheme or Exchange Traded Fund, and regulated under the SEBI (Alternative Investment Funds) Regulations, 2012 or the IFSCA (Fund Management) Regulations, 2022; it also substitutes later figures for an earlier referenced year in the Explanation to clause (viiad) of section 47.


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