Conditions specified in clauses (e), (f) and (g) of Section 9A(3) shall not apply in case of an investment fund set up by a Category-I foreign portfolio investor registered under the SEBI (Foreign Portfolio Investors) Regulations, 2019, made under the SEBI Act, 1992 - 41/2020 - Income Tax Act, 1961
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Exemption for Category-I foreign portfolio investor funds: specified Section 9A(3) conditions inapplicable with retrospective effect. Conditions in clauses (e), (f) and (g) of sub-section (3) of section 9A shall not apply to an investment fund established by a Category-I foreign portfolio investor registered under the SEBI (Foreign Portfolio Investors) Regulations, 2019; the notification gives retrospective effect from 23 September 2019 and records that no person is adversely affected by that retrospective application.
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.
Exemption for Category-I foreign portfolio investor funds: specified Section 9A(3) conditions inapplicable with retrospective effect.
Conditions in clauses (e), (f) and (g) of sub-section (3) of section 9A shall not apply to an investment fund established by a Category-I foreign portfolio investor registered under the SEBI (Foreign Portfolio Investors) Regulations, 2019; the notification gives retrospective effect from 23 September 2019 and records that no person is adversely affected by that retrospective application.
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