https://www.taxtmi.com/manuals?id=5202 Foreign Institutional Investor is defined for TDS/TCS purposes under the Income-tax Act, 2025 by reference to an investor specified by the Central Government through notification. Under the Income-tax Act, 1961, the term likewise covers an investor specified by the Central Government through notification in the Official Gazette. The definition depends on governmental specification rather than an independently exhaustive statutory description. en-us Wed, 18 Sep 2024 10:17:00 +0530 Sat, 22 Aug 2026 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5202 Foreign Institutional Investor is defined for TDS/TCS purposes under the Income-tax Act, 2025 by reference to an investor specified by the Central Government through notification. Under the Income-tax Act, 1961, the term likewise covers an investor specified by the Central Government through notification in the Official Gazette. The definition depends on governmental specification rather than an independently exhaustive statutory description. Manuals Income Tax Wed, 18 Sep 2024 10:17:00 +0530 https://www.taxtmi.com/manuals?id=5202