https://www.taxtmi.com/acts?id=53535 Prescribes the method for computing the minimum investment percentages and exempt income relevant to Schedule V [Table: Sl. No. 7] of the Act. The rule sets out separate formulae for eligible Alternative Investment Funds, eligible domestic companies and eligible Non-Banking Financial Companies, by reference to balance-sheet figures, qualifying investments or lending, and the proportion of assets linked to eligible infrastructure entities, eligible domestic companies, eligible NBFCs or eligible InvITs. It also requires Form No. 177 to be furnished electronically by eligible entities receiving funds from a specified person, and defines the key expressions used in the rule. en-us Fri, 20 Mar 2026 18:42:33 +0530 Wed, 08 Apr 2026 15:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53535 Prescribes the method for computing the minimum investment percentages and exempt income relevant to Schedule V [Table: Sl. No. 7] of the Act. The rule sets out separate formulae for eligible Alternative Investment Funds, eligible domestic companies and eligible Non-Banking Financial Companies, by reference to balance-sheet figures, qualifying investments or lending, and the proportion of assets linked to eligible infrastructure entities, eligible domestic companies, eligible NBFCs or eligible InvITs. It also requires Form No. 177 to be furnished electronically by eligible entities receiving funds from a specified person, and defines the key expressions used in the rule. Act-Rules Income Tax Fri, 20 Mar 2026 18:42:33 +0530 https://www.taxtmi.com/acts?id=53535