TMI BlogExemption to specified persons (Non-residetns and foreign company) from requirement of furnishing a return of income under section 139(1) - Income from any investment in an investment fund set up in an International Financial Services Centre (IFSC) located in India.X X X X Extracts X X X X X X X X Extracts X X X X ..... venue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 55/2019 New Delhi, the 26th July, 2019 S.O. 2672(E).- In exercise of the powers conferred by sub-section (1C) of section 139 of the Income-tax Act, 1961 (43 of 1961), the Central Government, hereby exempts the following class of persons, subject to the conditions specified hereinafter, from the requirement of furnishin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties and Exchange Board of India (Alternative Investment Funds) Regulations, 2012 , made under the Securities and Exchange Board of India Act, 1992 (15 of 1992) or regulated under the International Financial Services Centres Authority (Fund Management) Regulations, 2022 made under the International Financial Services Centres Authority Act, 2019 (50 of 2019) ; ] (b) International Financial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 or section 153A or section 153C of the said Act has been issued for filing a return of income for the assessment year specified therein. 4. This notification shall come into force from the date of its publication in the Official Gazette. [F.No. 225/79/2019-ITA.II] RAJARAJESWARI R., Under Secy. *************** NOTES:- 1. Substituted vide NOTIFICATION ..... X X X X Extracts X X X X X X X X Extracts X X X X
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