https://www.taxtmi.com/acts?id=50469 The amendment redefines resultant fund as a trust, company or LLP established in India located in an International Financial Services Centre, holding a certificate as Category I/II/III Alternative Investment Fund or as a retail scheme or Exchange Traded Fund, and regulated under the SEBI (Alternative Investment Funds) Regulations, 2012 or the IFSCA (Fund Management) Regulations, 2022; it also substitutes later figures for an earlier referenced year in the Explanation to clause (viiad) of section 47. en-us Tue, 01 Apr 2025 12:55:56 +0530 Wed, 02 Apr 2025 18:16:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50469 The amendment redefines resultant fund as a trust, company or LLP established in India located in an International Financial Services Centre, holding a certificate as Category I/II/III Alternative Investment Fund or as a retail scheme or Exchange Traded Fund, and regulated under the SEBI (Alternative Investment Funds) Regulations, 2012 or the IFSCA (Fund Management) Regulations, 2022; it also substitutes later figures for an earlier referenced year in the Explanation to clause (viiad) of section 47. Act-Rules F. Acts / Amendment Acts Tue, 01 Apr 2025 12:55:56 +0530 https://www.taxtmi.com/acts?id=50469