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Amendment of section 11AA

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Full Text of the Document

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....' shall be inserted; (b) the following proviso shall be inserted, namely:- ''Provided that any pooling of funds under any scheme or arrangement, which is not registered with the Board or is not covered under sub-section (3), involving a corpus amount of one hundred crore rupees or more shall be deemed to be a collective investment scheme.''; (ii) in sub-section (2), in the opening portion, for....

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