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          Income Tax

          Foreign Institutional Investor

          Definitions

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          Foreign Institutional Investor definition clarified as government specified by notification for income tax classification purposes. Foreign Institutional Investor is defined for income-tax purposes by reference to the clause (a) Explanation to section 115AD: it means an investor that the Central Government may specify by notification in the Official Gazette, and that definition is applied for the purposes of section 2(14)(b).
                            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.

                                  Foreign Institutional Investor definition clarified as government specified by notification for income tax classification purposes.

                                  Foreign Institutional Investor is defined for income-tax purposes by reference to the clause (a) Explanation to section 115AD: it means an investor that the Central Government may specify by notification in the Official Gazette, and that definition is applied for the purposes of section 2(14)(b).


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