Conditions specified in clauses (e), (f) and (g) of Section 9A(3) shall not apply in case of an investment fund set up by a Category-I foreign portfolio investor registered under the SEBI (Foreign Portfolio Investors) Regulations, 2019, made under the SEBI Act, 1992

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..... evenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 41/2020 New Delhi, the 30th June, 2020 (INCOME TAX) S.O. 2148(E).- In exercise of the powers conferred by the proviso to sub-section (3) of section 9A of the Income-tax Act, 1961(43 of 1961), the Central Government hereby notifies that the conditions specified in clauses (e), (f) and (g) of the said sub-section s .....

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