MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 20th March, 2019
S.O. 1420(E).—In exercise of the powers conferred by clause (e) of sub-section (9) of section 9A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the Securities and Exchange Board of India (Mutual Funds) Regulations, 1996 made under the Securities and Exchange Board of India Act, 1992 (15 of 1992) as the regulation for the purposes of the said section.
2. This notification shall come into force from the date of its publication in the Official Gazette.
[Notification No. 27/2019 / F.No. 500/182/2018 -FT&TR – V]
RAJAT BANSAL, Jt. Secy. (Foreign Tax and Tax Research) – II