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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>Opaque structure exemption: ring fenced regulated FIIs avoid opaque classification where broad based funds and disclosure undertaking exist.</h1> An FII or sub account that must ring fence assets and liabilities by home law is not treated as having an opaque structure if it is regulated in its home jurisdiction, each fund or sub fund is broad based, and the applicant undertakes to provide beneficial owner information when requested by the regulatory authority.

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