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of <h1>Form 10-II: Declare Exempt Income under Section 10(23FF) with Fund Details and Accountant Certification</h1> Form No. 10-II is a statement for declaring exempt income under clause (23FF) of section 10 of the Income-tax Act, 1961. It requires specified funds to provide details such as their name, Permanent Account Number, legal status, and dates of establishment and commencement. It also asks whether the fund's units are held by non-residents, information about the original fund, its legal status, and compliance with investor protection regulations. Additionally, it includes details on shares transferred, computation of exempt income, and verification by the declarant. The form is part of compliance under rule 2DD and requires certification from an accountant.
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