https://www.taxtmi.com/notifications?id=143945 The amendment to rule 21AK inserts "over-the-counter derivatives" after "offshore derivative instruments", adds a "Foreign Portfolio Investor being a unit of an International Financial Services Centre" into sub-rule (1)(b)(i), inserts the Foreign Portfolio Investor after "offshore banking unit" in sub-rule (2), and revises the Explanation by rewording clause (v), adding "and" to clause (vi), and inserting clause (vii) to define "Foreign Portfolio Investor" as a person registered under the Foreign Portfolio Investors Regulations, 2019. en-us Mon, 28 Jul 2025 00:00:00 +0530 Wed, 30 Jul 2025 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=143945 The amendment to rule 21AK inserts "over-the-counter derivatives" after "offshore derivative instruments", adds a "Foreign Portfolio Investor being a unit of an International Financial Services Centre" into sub-rule (1)(b)(i), inserts the Foreign Portfolio Investor after "offshore banking unit" in sub-rule (2), and revises the Explanation by rewording clause (v), adding "and" to clause (vi), and inserting clause (vii) to define "Foreign Portfolio Investor" as a person registered under the Foreign Portfolio Investors Regulations, 2019. Notifications Income Tax Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=143945