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of <h1>Indbank Communications (Offshore) Fund recognized as offshore mutual fund under clause (23D) of section 10, Income-tax Act, 1961.</h1> The Central Government, exercising powers under clause (23D) of section 10 of the Income-tax Act, 1961, specifies the Indbank Communications (Offshore) Fund as an offshore mutual fund. This fund was established under a trust deed dated September 6, 1994, by Indbank Merchant Banking Services Limited and has received approval from the Securities and Exchange Board of India. This specification is formalized in Notification No. S.O.872(E) dated November 3, 1995.
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