https://www.taxtmi.com/acts?id=41237 The amendment incorporates funds regulated under the International Financial Services Centres Authority (Fund Management) Regulations, 2022 into the definition of investment fund in Explanation 1, clause (a) to section 115UB, thereby extending the special income tax regime for investment funds and their unit holders to IFSC regulated fund management arrangements and applying from the commencement year specified in the Bill. en-us Wed, 01 Feb 2023 15:59:52 +0530 Sat, 04 Feb 2023 11:48:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41237 The amendment incorporates funds regulated under the International Financial Services Centres Authority (Fund Management) Regulations, 2022 into the definition of investment fund in Explanation 1, clause (a) to section 115UB, thereby extending the special income tax regime for investment funds and their unit holders to IFSC regulated fund management arrangements and applying from the commencement year specified in the Bill. Act-Rules Bill Wed, 01 Feb 2023 15:59:52 +0530 https://www.taxtmi.com/acts?id=41237