https://www.taxtmi.com/notifications?id=140440 Exemption from taxation applies where movable property consisting of shares, units or interests in the resultant fund is received by the fund management entity in lieu of shares, units or interests held by the investment manager entity in the original fund pursuant to relocation, provided that not less than ninety per cent of shares or units or interest in the fund management entity of the resultant fund are held by the same persons in the same proportion as in the investment manager entity of the original fund, and not less than ninety per cent of the aggregate of shares or units or interest in the investment manager entity of the original fund was so held. en-us Tue, 18 Jul 2023 00:00:00 +0530 Wed, 26 Jul 2023 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140440 Exemption from taxation applies where movable property consisting of shares, units or interests in the resultant fund is received by the fund management entity in lieu of shares, units or interests held by the investment manager entity in the original fund pursuant to relocation, provided that not less than ninety per cent of shares or units or interest in the fund management entity of the resultant fund are held by the same persons in the same proportion as in the investment manager entity of the original fund, and not less than ninety per cent of the aggregate of shares or units or interest in the investment manager entity of the original fund was so held. Notifications Income Tax Tue, 18 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140440