https://www.taxtmi.com/acts?id=19733 Section 9A excludes fund management activity by an eligible fund manager from constituting a business connection in India for an eligible investment fund established abroad, provided the fund meets non residence, treaty or notified jurisdiction, resident participation limits, investor protection, membership and concentration limits, corpus and remuneration criteria. The eligible fund manager must be independent, registered under specified regulations, act in the ordinary course of business, and together with connected persons not exceed profit participation limits. The fund must file an annual compliance statement; the section preserves taxation of income otherwise includible and permits regulatory modifications. en-us Fri, 15 May 2015 12:02:26 +0530 Tue, 26 Aug 2025 16:36:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19733 Section 9A excludes fund management activity by an eligible fund manager from constituting a business connection in India for an eligible investment fund established abroad, provided the fund meets non residence, treaty or notified jurisdiction, resident participation limits, investor protection, membership and concentration limits, corpus and remuneration criteria. The eligible fund manager must be independent, registered under specified regulations, act in the ordinary course of business, and together with connected persons not exceed profit participation limits. The fund must file an annual compliance statement; the section preserves taxation of income otherwise includible and permits regulatory modifications. Act-Rules Income Tax Fri, 15 May 2015 12:02:26 +0530 https://www.taxtmi.com/acts?id=19733