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          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.

          <h1>Specified fund residency exit requirement requires prompt exit and compliance for tax exemption, including annual exempt income reporting.</h1> Rule 21AIA requires that a specified fund ensure that any unit holder (except sponsor or manager) who becomes resident after issuance ceases to be a unit holder within three months from the end of the year in which residency commenced. The fund must maintain unit-holder records (name, foreign tax ID at issuance, PAN if any, units held and value, sponsor/manager status, year of residency and exit date), certify compliance, and furnish resident-unit information in the annual exempt income statement. Non-resident-held unit income is not exempt unless these certification and reporting obligations are met.

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