Amendment of section 2.

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..... nserted, namely: (da) pooled investment vehicle means a fund established in India in the form of a trust or otherwise, such as mutual fund, alternative investment fund, collective investment scheme or a business trust as defined in sub-section (13A) of section 2 of the Income-tax Act, 1961 (43 of 1961.) and registered with the Securities and Exchange Board of India, or such other fund, whi .....

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