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NR operating in accordance with SEBI Circular dated 04-01-2017 to be deemed as FII for the purpose of Sec. 115AD

March 16, 2020
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The CBDT has notified that a non-resident being an eligible foreign investor which operates in accordance with the SEBI circular MD/HO/FPIC/CIR/P/2017/003 dated 04-01-2017 shall be deemed as Foreign Institutional investor for the purpose of transactions in securities made on a recognised stock exchange located in any IFSC, where consideration for such transaction is paid or payable in foreign currency.
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