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<h1>Concessional taxation for specified funds: report and attribute income to non resident unit holders under section 115AD requirements.</h1> Form No.10IH requires a Specified Fund claiming concessional taxation under section 115AD to report identification details and total income, and to attribute income to non resident unit holders through Annexure 1 (capital gains Parts A1-A4) and Annexure 2 (income from securities Parts X1-X2) using asset under management ratios; an authorised signatory must declare Category III AIF registration, IFSC location, unit holding status, and attach the SEBI registration certificate.
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