https://www.taxtmi.com/acts?id=23710 The amendment excludes from the Explanation to section 9(1)(i) assets or capital assets held by a non resident through investment in a Foreign Institutional Investor for the earlier assessment period, and from a later effective date excludes assets held through Category I or II foreign portfolio investors under the post 2014 foreign portfolio investor regulatory framework, thereby limiting the Explanation's application according to investor classification and specified effective periods. en-us Thu, 23 Mar 2017 15:11:14 +0530 Thu, 23 Mar 2017 15:11:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23710 The amendment excludes from the Explanation to section 9(1)(i) assets or capital assets held by a non resident through investment in a Foreign Institutional Investor for the earlier assessment period, and from a later effective date excludes assets held through Category I or II foreign portfolio investors under the post 2014 foreign portfolio investor regulatory framework, thereby limiting the Explanation's application according to investor classification and specified effective periods. Act-Rules F. Acts / Amendment Acts Thu, 23 Mar 2017 15:11:14 +0530 https://www.taxtmi.com/acts?id=23710