Original fund definition clarifies which foreign collective investment vehicles qualify for specific tax transfer provisions. Defines original fund as (A) a non-resident collective investment fund established outside India that is resident in or established in a treaty or notified jurisdiction, subject to investor protection regulations and prescribed conditions; (B) an investment vehicle wholly owned and controlled by a sovereign Abu Dhabi investment vehicle where that sovereign entity is sole shareholder or beneficiary; or (C) a fund notified by the Central Government in the Official Gazette subject to conditions.