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    <title>Tax on income received from venture capital company and venture capital fund.</title>
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    <description>Income from investments in a venture capital company or fund is chargeable to tax as if the investor invested directly; the company, fund or payer must furnish prescribed statements to recipients and the tax authority detailing the income paid; distributed income retains the same nature and proportion in the hands of recipients as it had in the fund or company; Parts B and C of the Code do not apply to such income.</description>
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      <description>Income from investments in a venture capital company or fund is chargeable to tax as if the investor invested directly; the company, fund or payer must furnish prescribed statements to recipients and the tax authority detailing the income paid; distributed income retains the same nature and proportion in the hands of recipients as it had in the fund or company; Parts B and C of the Code do not apply to such income.</description>
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