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of <h1>'Original Fund' Defined: Non-Resident Investment Fund with Tax Agreement, Compliance, and Special Abu Dhabi Provisions under Income Tax Act 1961.</h1> 'Original fund' refers to a fund established outside India that gathers investments from its members for their benefit. It must not be a resident of India, should be from a country with a tax agreement with India, and comply with investor protection regulations. Additionally, it includes investment vehicles owned by the Abu Dhabi Investment Authority or the Government of Abu Dhabi, and funds notified by the Central Government. These definitions are pertinent to specific clauses in the Income Tax Act, 1961.
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