https://www.taxtmi.com/manuals?id=5217 For the purpose of section 9A(9)(a) of the Income-tax Act, an entity is an Associate where a director, trustee, partner, member or fund manager of the investment fund, or a director, trustee, partner or member of the fund manager, holds, individually or collectively, more than fifteen percent of that entity's share capital or interest; the provision targets shareholding or interest thresholds tied to persons connected with the fund and its manager. en-us Wed, 18 Sep 2024 18:07:00 +0530 Wed, 06 Nov 2024 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5217 For the purpose of section 9A(9)(a) of the Income-tax Act, an entity is an Associate where a director, trustee, partner, member or fund manager of the investment fund, or a director, trustee, partner or member of the fund manager, holds, individually or collectively, more than fifteen percent of that entity's share capital or interest; the provision targets shareholding or interest thresholds tied to persons connected with the fund and its manager. Manuals Income Tax Wed, 18 Sep 2024 18:07:00 +0530 https://www.taxtmi.com/manuals?id=5217