https://www.taxtmi.com/notifications?id=146361 The definition of "specified fund" for Permanent Account Number exemption rules is substituted. It covers Indian entities registered as Category I or Category II Alternative Investment Funds and regulated under applicable alternative investment fund regulations, including eligible funds located in an International Financial Services Centre under fund-management regulations. Funds referred to in Schedule VI to the Income-tax Act, 2025 are also included. The amendment takes effect upon publication in the Official Gazette. en-us Tue, 21 Jul 2026 00:00:00 +0530 Thu, 23 Jul 2026 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146361 The definition of "specified fund" for Permanent Account Number exemption rules is substituted. It covers Indian entities registered as Category I or Category II Alternative Investment Funds and regulated under applicable alternative investment fund regulations, including eligible funds located in an International Financial Services Centre under fund-management regulations. Funds referred to in Schedule VI to the Income-tax Act, 2025 are also included. The amendment takes effect upon publication in the Official Gazette. Notifications Income Tax Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146361