1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Manuals
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Business connection exemption for foreign investment funds: fund manager presence in India not treated as business connection if conditions met.</h1> Section 9A exempts fund management activity performed in India by an eligible fund manager from constituting a business connection of the foreign fund and prevents such presence from making the fund resident in India. It sets eligibility criteria for funds (non residence, DTAA residence, investor concentration and corpus thresholds, diversification limits, investor protection, and prescribed remuneration) and for managers (registration, independence from the fund, ordinary course of business, and profit share cap). Funds must file an annual Form No.3CEK and face a statutory penalty for non compliance.
TaxTMI 
TaxTMI 
