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            Pooled Investment Vehicles in India: Trusts, Mutual Funds, AIFs, and More Under SEBI Regulations and IT Act, 1961.

            A pooled investment vehicle, as defined under the Securities Contracts (Regulation) Act, 1956, refers to a fund established in India, which can take the form of a trust or other structures like mutual funds, alternative investment funds, collective investment schemes, or business trusts as per the Income-tax Act, 1961. These funds must be registered with the Securities and Exchange Board of India (SEBI) and are designed to raise or collect money from investors to invest according to SEBI regulations.

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