https://www.taxtmi.com/acts?id=18816 Clauses inserted into subsection (4C) include mutual funds, securitisation trusts, and venture capital companies or funds among the enumerated categories, with cross-reference wording amended accordingly. A new subsection (4E) mandates that every business trust not otherwise required to furnish a return must file an annual return of income or loss, and all provisions of the Income-tax Act shall apply to such returns as if furnished under the principal return-filing provision. en-us Mon, 11 Aug 2014 17:59:05 +0530 Mon, 11 Aug 2014 17:59:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18816 Clauses inserted into subsection (4C) include mutual funds, securitisation trusts, and venture capital companies or funds among the enumerated categories, with cross-reference wording amended accordingly. A new subsection (4E) mandates that every business trust not otherwise required to furnish a return must file an annual return of income or loss, and all provisions of the Income-tax Act shall apply to such returns as if furnished under the principal return-filing provision. Act-Rules F. Acts / Amendment Acts Mon, 11 Aug 2014 17:59:05 +0530 https://www.taxtmi.com/acts?id=18816