GIFT IFSC Fund Taxation Under the Income-tax Act, 2025
This comprehensive statutory guide explains the taxation of Fund Management Entities (FMEs), Alternative Investment Funds (AIFs) and investors operating from GIFT IFSC under the Income-tax Act, 2025 (as amended by the Finance Act, 2026). It analyses every major tax provision including Section 147, corporate taxation, MAT, pass-through taxation, capital gains, withholding tax, investor taxation and practical structuring considerations.