https://www.taxtmi.com/acts?id=41432 The amendment inserts wording into Explanation 1, clause (a) of the income tax provision to include funds and fund management arrangements regulated under the International Financial Services Centre fund management regulations, thereby expressly recognising such IFSC regulated funds within the provision's explanatory scope for tax characterisation. en-us Thu, 30 Mar 2023 15:54:28 +0530 Sat, 01 Apr 2023 16:59:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41432 The amendment inserts wording into Explanation 1, clause (a) of the income tax provision to include funds and fund management arrangements regulated under the International Financial Services Centre fund management regulations, thereby expressly recognising such IFSC regulated funds within the provision's explanatory scope for tax characterisation. Act-Rules F. Acts / Amendment Acts Thu, 30 Mar 2023 15:54:28 +0530 https://www.taxtmi.com/acts?id=41432