NOTIFICATION NO. SO 199(E) [ NO.9/2014 (F.No.173/10/2014-(ITA-I)], DATED 22-1-2014

SECTION 115AD, EXPLANATION (a) OF THE INCOME-TAX ACT, 1961 – INCOME OF FOREIGN INSTITUTIONAL INVESTORS FROM SECURITIES OR CAPITAL GAINS ARISING FROM THEIR TRANSFER – TAXABILITY OF – NOTIFIED FOREIGN INSTITUTIONAL INVESTORS

NOTIFICATION NO. SO 199(E) [ NO.9/2014 (F.No.173/10/2014-(ITA-I)]DATED 22-1-2014

In exercise of the powers conferred by clause (a) of the Explanation to section 115 AD of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies Foreign Portfolio Investors registered under the Securities and Exchange Board of India (Foreign Portfolio Investors) Regulations, 2014, as Foreign Institutional Investor for the purposes of the said section.

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