Exemption from return filing limited to registered Category I/II investment funds regulated under AIF or IFSC fund management rules. Amendment replaces the definition of investment fund for the exemption under section 139(1), specifying that qualifying funds must be established in India as a trust, company, limited liability partnership or body corporate, hold registration as Category I or Category II Alternative Investment Funds, and be regulated under the Alternative Investment Fund regulations or Fund Management regulations under the International Financial Services Centres framework.