https://www.taxtmi.com/acts?id=53463 Permanent Account Number exemption applies to qualifying non-residents investing solely through specified funds, subject to tax deduction at source and prescribed identity and foreign-residency documentation. It also applies to eligible foreign investors earning only from qualifying listed capital-asset transfers through an International Financial Services Centre stock exchange where consideration is in foreign currency. Specified funds and stock brokers must electronically file quarterly Form No. 92 statements and upload foreign-residency declarations within the prescribed period. en-us Fri, 20 Mar 2026 18:16:08 +0530 Wed, 22 Jul 2026 10:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53463 Permanent Account Number exemption applies to qualifying non-residents investing solely through specified funds, subject to tax deduction at source and prescribed identity and foreign-residency documentation. It also applies to eligible foreign investors earning only from qualifying listed capital-asset transfers through an International Financial Services Centre stock exchange where consideration is in foreign currency. Specified funds and stock brokers must electronically file quarterly Form No. 92 statements and upload foreign-residency declarations within the prescribed period. Act-Rules Income Tax Fri, 20 Mar 2026 18:16:08 +0530 https://www.taxtmi.com/acts?id=53463