RULE 51 INCOME-TAX RULES 2026 Other conditions required to be fulfilled by the original fund.
RULE 51 INCOME-TAX RULES 2026 Other conditions required to be fulfilled by the original fund. 51. (1) For the purposes of section 70(2) [Table: Sl. No. 5, C(a)(A)(iv)], the original fund, in a case where a capital asset is transferred to a resultant fund being a Category III Alternative Investment Fund, shall fulfil the condition that… Read More »