April 20, 2026
Submitted By: Shweta Verma
Form 173 - Statement to be furnished by an eligible investment fund to the Assessing Officer under section 9(12)
Form 173 gives details that enables Assessing Offers to verify whether eligibility conditions have been fulfilled or not for an investment fund to claim no business connection in India under Section 9A of the IT Act, 1961(now section 9(12) read with Schedule I of the Income-tax Act, 2025).
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