https://www.taxtmi.com/acts?id=39030 Section 139A does not apply to specified non-residents who invest in a specified fund and satisfy conditions relating to limited Indian income, tax deduction at source, and furnishing of identity, residence, declaration, and Tax Identification Number details. The specified fund must file quarterly Form No. 49BA statements electronically and upload the declaration within the prescribed time. A similar exclusion applies to eligible foreign investors transacting only in specified capital assets listed on a recognised stock exchange in an International Financial Services Centre, subject to parallel disclosure and reporting obligations through the stock broker. en-us Tue, 11 Aug 2020 10:58:45 +0530 Thu, 21 May 2026 13:03:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39030 Section 139A does not apply to specified non-residents who invest in a specified fund and satisfy conditions relating to limited Indian income, tax deduction at source, and furnishing of identity, residence, declaration, and Tax Identification Number details. The specified fund must file quarterly Form No. 49BA statements electronically and upload the declaration within the prescribed time. A similar exclusion applies to eligible foreign investors transacting only in specified capital assets listed on a recognised stock exchange in an International Financial Services Centre, subject to parallel disclosure and reporting obligations through the stock broker. Act-Rules Income Tax Tue, 11 Aug 2020 10:58:45 +0530 https://www.taxtmi.com/acts?id=39030