Foreign Institutional Investor status depends on Central Government notification for income-tax purposes, including the TDS/TCS definition framework. Foreign Institutional Investor is defined for TDS/TCS purposes under the Income-tax Act, 2025 by reference to an investor specified by the Central ... Summary
Foreign Institutional Investor status depends on Central Government notification for income-tax purposes, including the TDS/TCS definition framework.
Foreign Institutional Investor is defined for TDS/TCS purposes under the Income-tax Act, 2025 by reference to an investor specified by the Central Government through notification. Under the Income-tax Act, 1961, the term likewise covers an investor specified by the Central Government through notification in the Official Gazette. The definition depends on governmental specification rather than an independently exhaustive statutory description.
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