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of <h1>Accountant's Certificate Form 10-IJ Verifies Capital Gains Exemption for Non-Residents under Section 10(23FF) of Income-tax Act</h1> Form No. 10-IJ is a certificate issued by an accountant under clause (23FF) of section 10 of the Income-tax Act, 1961. It involves examining the books of account and other documents, including the annual statement in Form No. 10-II, to verify the particulars of capital gains income received by a specified fund from the transfer of shares of an Indian company. This income, attributable to units held by non-residents, is exempt under clause (23FF). The accountant certifies the accuracy of these particulars. If the specified fund has multiple schemes, separate annual statements must be furnished for each. All amounts are reported in Indian rupees.
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