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          Income Tax

          Asset under management

          Definitions

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          Asset under management definition sets measurement by annual average of monthly averages of managed fund value. Definition of Asset under management: it denotes the portion of a fund managed by the fund manager, calculated as the annual average of the monthly averages of the opening and closing balances of the value of that managed part of the fund.
                          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.

                                Asset under management definition sets measurement by annual average of monthly averages of managed fund value.

                                Definition of Asset under management: it denotes the portion of a fund managed by the fund manager, calculated as the annual average of the monthly averages of the opening and closing balances of the value of that managed part of the fund.


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