<h1>Exempt income reporting under clause (4D) of section 10 requires IFSC specified funds to allocate and declare non resident attributable income.</h1> Form No.10-IG requires a specified fund located in an International Financial Services Centre and registered with the IFSC Authority to report exempt income under clause (4D) of section 10 by category, with annexures computing income attributable to non resident unit holders using the ratio of assets under management held by non residents to total assets under management. The statement must disclose resident unit holdings, aggregate unit values and numbers, confirm fulfilment of prescribed conditions, and include a declaration certifying Category III AIF registration, IFSC location, and compliance with resident holding thresholds.