Exempt capital gains computation requires specified funds to file an annual statement and obtain accountant certification for attribution. Exempt income for a specified fund under clause (23FF) of section 10 is computed by apportioning capital gains attributable to transfers of shares of an Indian resident company according to the ratio of aggregate daily assets under management held by non-resident unit holders to the aggregate daily total assets under management for the acquisition-to-transfer period. The fund must file Form No. 10-II electronically by the due date; absent filing, exempt income is nil. The annual Form 10-II must be certified by an accountant in Form No. 10-IJ and filed electronically under digital signature.