{"id":222905,"date":"2019-12-06T11:30:23","date_gmt":"2019-12-06T06:00:23","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=222905"},"modified":"2019-12-06T10:13:00","modified_gmt":"2019-12-06T04:43:00","slug":"cbdt-issues-draft-notification-seeking-inputs-for-framing-of-rules-with-respect-to-fund-manager-regime-under-s-9a-of-i-t-act-1961","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/12\/06\/cbdt-issues-draft-notification-seeking-inputs-for-framing-of-rules-with-respect-to-fund-manager-regime-under-s-9a-of-i-t-act-1961\/","title":{"rendered":"CBDT issues draft notification seeking inputs for framing of rules with respect to Fund Manager Regime under S. 9A of I.T. Act, 1961"},"content":{"rendered":"<p style=\"text-align: justify;\">Section 9A of the Income-tax Act, 1961 (the Act) provides for a special taxation regime in respect of certain offshore funds in the context of their fund managers being located in India. It is provided that in case of an eligible investment fund, the fund management activity carried out through an eligible fund manager acting on behalf of such fund shall not constitute business connection in India of the said fund. Further, it is provided that an eligible investment fund shall not be said to be resident in India merely because the eligible fund manager undertaking fund management activities on its behalf is located in India subject to the conditions mentioned in sub-section (3) of section 9A, one of which [clause (m) of said sub-section] provides that the remuneration paid by the fund to an eligible fund manager in respect of fund management activity undertaken by him on its behalf is not less than the arm&#8217;s length price of the said activity.<\/p>\n<p style=\"text-align: justify;\">Accordingly, Income-tax Rules, 1962 (the Rules) were amended by way of insertion of rules 10V to 10VB and Forms 3CEJ and 3CEK vide notification No 14\/2016 with SO 1101 (E) dated 15.03.2016. Rule 10V was further amended vide notification No 106\/2016 with SO 3498(E) dated 21.11.2016.<\/p>\n<p style=\"text-align: justify;\">Sub-rule (5) to (10) of rule 10V of the Rules contains the provisions relating to determination of the arm&#8217;s length price in respect of any remuneration paid by the eligible investment fund to an eligible fund manager as referred to in clause (m) of sub-section (5) of section 9A.<\/p>\n<p style=\"text-align: justify;\">Finance (No 2) Act, 2019 with effect from 1st April, 2019, <em>inter alia, <\/em>amended clause (m) of sub-section (5) of section 9A so as to provide that the remuneration paid by the fund to an eligible fund manager in respect of fund management activity undertaken by him on its behalf is not less than the amount calculated in such manner as may be prescribed.<\/p>\n<p style=\"text-align: justify;\">Accordingly, the manner for calculation of the amount, compared to which the remuneration paid to the eligible fund manager should not be less, is required to be prescribed.<\/p>\n<hr \/>\n<p><strong>Ministry of Finance<\/strong><\/p>\n<p style=\"text-align: right;\"><strong>[Press Release dt. 05-12-2019]<\/strong><\/p>\n<p style=\"text-align: right;\"><strong>[Source: PIB]<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 9A of the Income-tax Act, 1961 (the Act) provides for a special taxation regime in respect of certain offshore funds in <\/p>\n","protected":false},"author":8808,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[29414,29979,38705,38706],"class_list":["post-222905","post","type-post","status-publish","format-standard","hentry","category-legislationupdates","category-rules_regulations","tag-cbdt","tag-draft-notification","tag-fund-manager-regime","tag-section-9-a-of-income-tax-act"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CBDT issues draft notification seeking inputs for framing of rules with respect to Fund Manager Regime under S. 9A of I.T. Act, 1961 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2019\/12\/06\/cbdt-issues-draft-notification-seeking-inputs-for-framing-of-rules-with-respect-to-fund-manager-regime-under-s-9a-of-i-t-act-1961\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CBDT issues draft notification seeking inputs for framing of rules with respect to Fund Manager Regime under S. 9A of I.T. 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They will come into force from April 01, 2022. \u00a0 Key Features: Provision relating to Computation of exempt income of specified fund, attributable to the investment\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"CBDT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":355057,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/30\/carried-interest-identity-crisis-or-identity-in-abundance\/","url_meta":{"origin":222905,"position":4},"title":"Carried Interest &mdash; Identity Crisis or Identity in Abundance","author":"Editor","date":"July 30, 2025","format":false,"excerpt":"by Shareen Gupta* and Rajan Mishra**","rel":"","context":"In &quot;Experts Corner&quot;","block_context":{"text":"Experts Corner","link":"https:\/\/www.scconline.com\/blog\/post\/category\/experts_corner\/"},"img":{"alt_text":"Carried Interest in AIF","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/Carried-Interest-in-AIF.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/Carried-Interest-in-AIF.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/Carried-Interest-in-AIF.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/Carried-Interest-in-AIF.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":252222,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/08\/04\/cbdt-extends-due-dates-for-electronic-filing-of-various-forms-under-the-income-tax-act-1961\/","url_meta":{"origin":222905,"position":5},"title":"CBDT extends due dates for electronic filing of various Forms under the Income-tax Act, 1961","author":"Bhumika Indulia","date":"August 4, 2021","format":false,"excerpt":"On August 03, 2021, the Central Board of Direct Taxes (CBDT) has decided to further extend the due dates for electronic filing of Forms mentioned below. 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