notification no. 9/2014 f. no. 173/10/2014 ita.i / so 199 e 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 instit

jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx II—[k.M 3—mi&[k.M (ii) PART II—Section 3—Sub-section (ii) izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 161] ubZ fnYyh] cq/okj] tuojh 22] 2014@ek?k 2] 1935 No.161] NEW DELHI, WEDNESDAY, JANUARY 22, 2014/MAGHA 2, 1935 296 GI/2014 Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. foRr ea=kky; (jktLo foHkkx) (dsUnzh; izR;{k dj cksMZ) vf/lwpuk ubZ fnYyh] 22 tuojh] 2014 dk-vk- 199(v)-—vk;dj vf/fu;e] 1961 (1961 dk 43) dh /kjk 115 d?k ds Li"Vhdj.k ds [kaM (d) }kjk iznRr 'kfDr;ksa dk iz;ksx djrs gq, dsUnz ljdkj ,rnn~okjk Hkkjrh; izfrHkwfr ,oa fofue; cksMZ (fons'kks iksVZiQksfy;ks fuos'kd) fofu;e] 2014 ds varxZr iathÑr fons'kh iksVZiQksfy;ks fuos'kdksa dks mDr /kjk ds iz;kstuksa gsrq fons'kh laLFkkxr fuos'kd ds :i esa fofufnZ"V djrh gSA ¹vf/lwpuk la- 9@2014@iQk- la-&173@10@2014&vk;dj fu- Iº nhif'k[kk 'kekZ] mi lfpo MINISTRY OF FINANCE (Department of Revenue) [CENTRAL BOARD OF DIRECT TAXES] NOTIFICATION New Delhi, the 22nd January, 2014 S.O. 199(E).—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 puposes of the said section. [Notification No. 9/2014/ F. No. 173/10/2014-(ITA.I)] DEEPSHIKHA SHARMA, Dy. Secy.