Exempt Income of Specified Foreign Entities/Non-Resident under section 10

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....tment out of its funds under notified scheme of CG Fully Exempt - European Economic Community 10(23BBC) Income of the SAARC Fund for Regional Projects set up by Colombo Declaration Fully Exempt - SAARC Fund for Regional Projects 10(23FBC) Any income accruing or arising to or received by a unit holder from a specified fund or on transfer of units in a specified fund Fully Exempt - Unit holde....

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....tic company, set up and registered on or after the 1st day of April, 2021, having minimum seventy-five per cent. investments in one or more of the companies or enterprises or entities referred to in item (iii); or * a NBFC registered as an Infrastructure Finance Company or in an Infrastructure Debt Fund having minimum ninety per cent. lending to one or more of the companies or enterprises or ent....