Tax certainty provided by Delhi High Court on taxability of Category III AIFs
Reserve Bank of India (Investment in AIF) Directions, 2025
International Financial Services Centres Authority (Techfin and Ancillary Services) Regulations 2025
Buyback of Shares not “Receipt of Property” under section 56(2)(viia)
Sale of Equity Oriented Mutual Funds not akin to alienation of ‘shares’ - Treaty benefit available