Exempt income allocation for non-resident unit holders based on an assets-under-management ratio for share transfers. Form No. 10-II requires specified funds to disclose identification details, original-fund particulars, and whether units are held by non-residents, and to list transfers of shares of India-resident companies. Exempt capital gains of the resultant fund are allocated to non-resident unit holders by applying the assets under management ratio - aggregate daily value held by non-resident unit holders divided by aggregate daily total assets under management during the holding period - to the capital gains amount. The statement must be verified by an authorized signatory and accompanied by accountant certification in Form 10IL.