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        Income Tax

        Rule 21AJAA - 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

        Income-tax Rules, 1962
        Chapter IV
        TAX EXEMPTIONS AND RELIEFS

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        Specified fund income under section 115AD must be computed by division specific heads and requires annual Form 10 IK filing. Income of a specified fund attributable to the investment division of an offshore banking unit is computed as A+B+C+D+E+F, where A-D are long and short term capital gains distinguished by statutory categories of securities, E is interest type income from specified securities, and F is other income from securities. Expenditure to earn any of A-F is not deductible from other sources. The eligible investment division must file an annual verified statement in Form No. 10 IK by the due date; entitlement to rates under section 115AD requires such filing.
                  Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                    Provisions expressly mentioned in the judgment/order text.

                        Specified fund income under section 115AD must be computed by division specific heads and requires annual Form 10 IK filing.

                        Income of a specified fund attributable to the investment division of an offshore banking unit is computed as A+B+C+D+E+F, where A-D are long and short term capital gains distinguished by statutory categories of securities, E is interest type income from specified securities, and F is other income from securities. Expenditure to earn any of A-F is not deductible from other sources. The eligible investment division must file an annual verified statement in Form No. 10 IK by the due date; entitlement to rates under section 115AD requires such filing.


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