https://www.taxtmi.com/manuals?id=3213 Exemptions exclude from total income specified categories of income (interest, dividends, capital gains) derived in India by listed foreign and non resident investors and funds when investments are made out of notified schemes or funds and when prescribed eligibility conditions are met. Specified persons must satisfy investment timing, minimum holding period and eligible investee criteria; guidelines may be issued, and failure to meet conditions results in taxation of previously excluded income. Proportionate computation applies where vehicles have partial exposure to eligible investments, and borrowing by sovereign or pension funds for investments renders them ineligible. en-us Tue, 28 Nov 2023 13:26:00 +0530 Tue, 17 Mar 2026 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3213 Exemptions exclude from total income specified categories of income (interest, dividends, capital gains) derived in India by listed foreign and non resident investors and funds when investments are made out of notified schemes or funds and when prescribed eligibility conditions are met. Specified persons must satisfy investment timing, minimum holding period and eligible investee criteria; guidelines may be issued, and failure to meet conditions results in taxation of previously excluded income. Proportionate computation applies where vehicles have partial exposure to eligible investments, and borrowing by sovereign or pension funds for investments renders them ineligible. Manuals Income Tax Tue, 28 Nov 2023 13:26:00 +0530 https://www.taxtmi.com/manuals?id=3213