Question
As per the Union Budget 2023 announcements, Extension of
tax benefit period for relocation of AIFs (Alternate Investment Fund) to new find location in GIFT City – IFSC has been made to…………Solution
• The IFSC has already established the framework for setting up and its permissible activities for Alternative Investment Funds (AIFs), which are financial instruments that pool funds from multiple investors to invest in alternative assets including private equity, real estate, hedge funds, etc (AIF) • The extension of the tax benefit period for relocation of AIFs to a new location in the GIFT City- IFSC which has now been extended until 31st March 2025 (earlier 31st March 2023). • AIFs can enjoy an extended period to continue receiving all tax benefits while they are in the process of relocating within IFSC.
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