https://www.taxtmi.com/manuals?id=7929 "Specified fund" means an eligible fund established or incorporated in India and located in an International Financial Services Centre, registered as a Category III Alternative Investment Fund or as a retail scheme or Exchange Traded Fund, and meeting the prescribed conditions. The definition also covers funds where all units other than those held by a sponsor or manager are held by non-residents, subject to a limited resident-holding exception, and includes the investment division of an offshore banking unit registered as a Category I foreign portfolio investor that meets the prescribed conditions, including separate accounts. en-us Mon, 07 Apr 2025 14:15:00 +0530 Tue, 14 Apr 2026 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7929 "Specified fund" means an eligible fund established or incorporated in India and located in an International Financial Services Centre, registered as a Category III Alternative Investment Fund or as a retail scheme or Exchange Traded Fund, and meeting the prescribed conditions. The definition also covers funds where all units other than those held by a sponsor or manager are held by non-residents, subject to a limited resident-holding exception, and includes the investment division of an offshore banking unit registered as a Category I foreign portfolio investor that meets the prescribed conditions, including separate accounts. Manuals Income Tax Mon, 07 Apr 2025 14:15:00 +0530 https://www.taxtmi.com/manuals?id=7929