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        Case ID :
        Income Tax

        Rule 157 is amended to redefine 'specified fund' for exemption...

        Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Services Centre funds.

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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.
                                Rule 157 is amended to redefine "specified fund" for exemption from obtaining a Permanent Account Number under section 262. The term now includes Indian trusts, companies, limited liability partnerships and body corporates registered as Category I or Category II Alternative Investment Funds under the SEBI Alternative Investment Funds Regulations, or under the IFSCA Fund Management Regulations where located in an International Financial Services Centre. It also includes funds referred to in Schedule VI to the Income-tax Act, 2025. The amendment takes effect from publication in the Official Gazette.
                                Note: It is a system-generated summary and is for quick reference only.
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