The Central Board of Direct Taxes (CBDT) has notifies the Securities and Exchange Board of India (Mutual Funds) Regulations, 1996 made under the SEBI Act, 1992 as the ‘Specified Regulations’ for the purpose of section 9(A).
from taxmann.com News https://www.taxmann.com/topstories/222330000000018254/cbdt-notifies-sebi-mutual-finds-regulations-1996-as-‘specified-regulations’-for-sec-9a-purpose.aspx
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