https://www.taxtmi.com/notifications?id=138221 Rule 2DCA prescribes arithmetic formulas and defined aggregation conventions to compute minimum investment percentages and exempt income under clause (23FE) of section 10, using aggregated eligible investments/lendings across specified financial years; defines "eligible investment" and related terms; provides transitional and deeming provisions for initial investment years and for the 2024-25 reference year; allocates methods to attribute AIF income to specified persons; and mandates electronic filing and verification of Form No. 10BBD by AIFs, domestic companies and NBFCs, with system standards to be specified by tax systems authorities. en-us Fri, 06 May 2022 00:00:00 +0530 Thu, 26 Sep 2024 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=138221 Rule 2DCA prescribes arithmetic formulas and defined aggregation conventions to compute minimum investment percentages and exempt income under clause (23FE) of section 10, using aggregated eligible investments/lendings across specified financial years; defines "eligible investment" and related terms; provides transitional and deeming provisions for initial investment years and for the 2024-25 reference year; allocates methods to attribute AIF income to specified persons; and mandates electronic filing and verification of Form No. 10BBD by AIFs, domestic companies and NBFCs, with system standards to be specified by tax systems authorities. Notifications Income Tax Fri, 06 May 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=138221