Exemption to specified persons (Non-residetns and foreign company) from requirement of furnishing a return of income under section 139(1) - Income from any investment in an investment fund set up in an International Financial Services Centre (IFSC) located in India. https://www.taxtmi.com/notifications?id=130368 Exemption from furnishing an income-tax return is granted to non-residents (other than companies) and foreign companies with income from investments in IFSC-based funds, where the fund is a regulated Category I/II AIF or IFSC-regulated fund, tax on such income has been deducted at source by the investment fund and remitted, and the recipient has no other income necessitating return filing; the exemption does not apply where a statutory notice requiring filing has been issued. en-us Fri, 26 Jul 2019 00:00:00 +0530 Wed, 26 Jul 2023 17:53:00 +0530 TaxTMI RSS Generator Exemption to specified persons (Non-residetns and foreign company) from requirement of furnishing a return of income under section 139(1) - Income from any investment in an investment fund set up in an International Financial Services Centre (IFSC) located in India. https://www.taxtmi.com/notifications?id=130368 Exemption from furnishing an income-tax return is granted to non-residents (other than companies) and foreign companies with income from investments in IFSC-based funds, where the fund is a regulated Category I/II AIF or IFSC-regulated fund, tax on such income has been deducted at source by the investment fund and remitted, and the recipient has no other income necessitating return filing; the exemption does not apply where a statutory notice requiring filing has been issued. Notifications Income Tax Fri, 26 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=130368