https://www.taxtmi.com/notifications?id=140426 Amendment replaces the definition of investment fund for the exemption under section 139(1), specifying that qualifying funds must be established in India as a trust, company, limited liability partnership or body corporate, hold registration as Category I or Category II Alternative Investment Funds, and be regulated under the Alternative Investment Fund regulations or Fund Management regulations under the International Financial Services Centres framework. en-us Fri, 14 Jul 2023 00:00:00 +0530 Wed, 26 Jul 2023 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140426 Amendment replaces the definition of investment fund for the exemption under section 139(1), specifying that qualifying funds must be established in India as a trust, company, limited liability partnership or body corporate, hold registration as Category I or Category II Alternative Investment Funds, and be regulated under the Alternative Investment Fund regulations or Fund Management regulations under the International Financial Services Centres framework. Notifications Income Tax Fri, 14 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140426