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    <title>Clarification regarding Notices of defective returns issued to FII/FPIs</title>
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    <description>Returns of FIIs/FPIs will not be treated as defective if the filer is registered with SEBI, has no permanent establishment or place of business in India, and has provided the basic information required under the defective-return information requirement when business income exists; CPC Bengaluru will process AY2015-16 returns with SEBI registration numbers, and FIIs/FPIs for earlier years may submit missing details via the e-filing portal in response to existing defective-return notices.</description>
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