https://www.taxtmi.com/acts?id=32460 Rule 8 excludes the SBO rules for shareholdings held by specified public authorities, central or state governments and local authorities, entities controlled by governments, and holding reporting companies (whose details must be reported in Form BEN-2). It also exempts SEBI regulated investment vehicles such as mutual funds, AIFs, REITs and InVITs, and investment vehicles regulated by the central bank, insurance regulator, or pension regulator. en-us Fri, 15 Jun 2018 16:09:06 +0530 Fri, 09 Jan 2026 16:35:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32460 Rule 8 excludes the SBO rules for shareholdings held by specified public authorities, central or state governments and local authorities, entities controlled by governments, and holding reporting companies (whose details must be reported in Form BEN-2). It also exempts SEBI regulated investment vehicles such as mutual funds, AIFs, REITs and InVITs, and investment vehicles regulated by the central bank, insurance regulator, or pension regulator. Act-Rules Companies Law Fri, 15 Jun 2018 16:09:06 +0530 https://www.taxtmi.com/acts?id=32460