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Home Acts & Rules Income Tax Rule Income-tax Rules, 1962 Chapters List Chapter IV TAX EXEMPTIONS AND RELIEFS This
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Rule 21AJ - Determination of income of a specified fund attributable to units held by non-residents under sub-section (1A) of section 115AD - Income-tax Rules, 1962

Extract

..... lowing formula, namely:- A = B * C Where, A = income attributable to the units held by non-resident (not being the permanent establishment of a non-resident in India) B = income arising from transfer of the security C = ratio of the aggregate of daily ‘assets under management’ of the specified fund held by non-resident unit holders (not being the permanent establishment of a non-resident in India) to the aggregate of daily total ‘assets under management’ of the specified .....

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Rule 21AJ - Determination of income of a specified fund attributable to units held by non-residents under sub-section (1A) of section 115AD - Income-tax Rules, 1962

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..... an annual statement of income eligible for concessional taxation in Form No 10IH electronically under digital signature on or before the due date, which is duly verified in the manner indicated therein. (4) The Principal Director General of Income-tax (Systems) or the Director General of Income tax (Systems), as the case may be, shall specify the procedure for filing of the Form No. 10IH and shall also be responsible for evolving and implementing appropriate security, archival and retrieval poli .....

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Rule 21AJ - Determination of income of a specified fund attributable to units held by non-residents under sub-section (1A) of section 115AD - Income-tax Rules, 1962

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