Notification on explanation of “Investment fund” under Section 139 (1C) of Income Tax Act, 1961 (dated – 14.07.2023) – CBDT
View Pdf– Notification on explanation of “Investment fund” under Section 139 (1C) of Income Tax Act, 1961 (dated – 14.07.2023) – CBDT.
- Amendment in previous notification no:55/2019 dated 26th July, 2019 by substituting clause (a) of the explanation to first para relating to investment fund made by a non-resident, not being a company or a foreign company in an International Financial Services Centre (IFSC) located in India. Please refer notification for more details.
