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of <h1>Understanding 'Investment Fund' Under Section 115UB: Trusts, Companies, LLPs, or Corporates with AIF Registration</h1> An 'investment fund' under section 115UB of the Income Tax Act, 1961, refers to any fund established in India as a trust, company, limited liability partnership, or body corporate. Such a fund must have a Category I or II Alternative Investment Fund registration and be regulated under the Securities and Exchange Board of India (Alternative Investment Fund) Regulations, 2012, or the International Financial Services Centres Authority (Fund Management) Regulations, 2022. This definition also applies to Section 139(1C) of the Income Tax Act, as per Notification No. 49/2023.
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