Corpus definition governs tax treatment of an eligible investment fund's total funds raised for investment purposes. For the purpose of section 9A(9)(c) of the Income-tax Act, the term Corpus denotes the total amount of funds raised by an eligible investment fund for the purpose of investment as measured on a particular date.
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.
Corpus definition governs tax treatment of an eligible investment fund's total funds raised for investment purposes.
For the purpose of section 9A(9)(c) of the Income-tax Act, the term Corpus denotes the total amount of funds raised by an eligible investment fund for the purpose of investment as measured on a particular date.
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