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10IJ Certificate to be issued by accountant under clause (23FF) of section 10 of the Income-tax Act, 1961 - Income Tax

1. 06/2022 - Dated: 14-1-2022 - Income Tax - Income tax (1st Amendment), Rules, 2022 - New Rule 21AJA. Computation of exempt income of specified fund, attributable to the investment division of an offshore banking unit, for the purposes of clause (4D) of section 10 of the Act - Determination of income of a specified fund attributable to the investment division of an offshore banking unit under sub-section (1B) of section 115AD of the Act.

1. Rule 2DD - Computation of exempt income of specified fund for the purposes of clause (23FF) of section 10 - Income-tax Rules, 1962