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of <h1>Rule 21AJ Details Income Calculation for Specified Funds with Non-Resident Unit Holders under Section 115AD</h1> Rule 21AJ outlines the determination of income for specified funds attributable to units held by non-residents under section 115AD of the Income Tax Act. The income is calculated using formulas based on the ratio of assets under management held by non-resident unit holders to total assets. The specified fund must submit an annual statement in Form No. 10IH to qualify for concessional tax rates. The Principal Director General of Income-tax (Systems) is responsible for the filing procedure and security measures. Definitions for terms like 'assets under management' and 'specified fund' are provided within the rule.
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