https://www.scconline.com/blog/post/2019/08/28/cbdt-clarifies-differential-regime-between-domestic-investors-and-fpis-existed-even-prior-to-general-budget-2019-and-was-not-creation-of-finance-no-2-act-2019/
CBDT clarifies differential regime between domestic investors and FPIs existed even prior to General Budget 2019 and was not creation of Finance (No. 2) Act, 2019