https://www.taxtmi.com/acts?id=51801 Schedule V excludes specified income of investment funds, business trusts, venture capital entities, and specified foreign investors from total income, subject to defined conditions. Exclusions cover pass-through income, qualifying business-trust income, venture capital investment income, and designated income from eligible Indian infrastructure-related investments. Specified persons must satisfy investment timing, minimum holding, eligibility, and continuing-compliance requirements. Where qualifying investment or lending thresholds are not met, the exclusion is proportionately limited; subsequent failure of conditions makes the previously excluded income taxable in that year. Borrowed funds used for Indian investments disqualify sovereign wealth funds and pension funds. en-us Thu, 14 Aug 2025 13:06:05 +0530 Tue, 18 Aug 2026 14:32:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51801 Schedule V excludes specified income of investment funds, business trusts, venture capital entities, and specified foreign investors from total income, subject to defined conditions. Exclusions cover pass-through income, qualifying business-trust income, venture capital investment income, and designated income from eligible Indian infrastructure-related investments. Specified persons must satisfy investment timing, minimum holding, eligibility, and continuing-compliance requirements. Where qualifying investment or lending thresholds are not met, the exclusion is proportionately limited; subsequent failure of conditions makes the previously excluded income taxable in that year. Borrowed funds used for Indian investments disqualify sovereign wealth funds and pension funds. Act-Rules Income Tax Thu, 14 Aug 2025 13:06:05 +0530 https://www.taxtmi.com/acts?id=51801