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of <h1>Offshore Investment Vehicles Defined: Non-Resident Owned Funds Under Category III AIF or ETF Structures Qualify</h1> A specified fund is an investment vehicle established in India as a trust, company, limited liability partnership, or corporate entity. It must be registered as a Category III Alternative Investment Fund or an Exchange Traded Fund, located in an International Financial Services Centre, and primarily owned by non-residents. The definition includes investment divisions of offshore banking units meeting specific regulatory requirements under SEBI and International Financial Services Centres Authority regulations.
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