Clause 14
Amendment of section 13X
of Income Tax (Amendment) Bill
BillNot in forceProvision 14 of 72
Clause 14
Section 13X(1) of the principal Act is amended —
(a)
by inserting, immediately after the words “prescribed by regulations”, the words “or specified in the letter of approval of the person”; and
(b)
by inserting, immediately after the words “letter of approval of the person”, the words “, master fund, feeder fund or master feeder fund structure”.