https://www.taxtmi.com/acts?id=40088 Rule 21AI prescribes the computation of exempt income attributable to units held by non-resident unit holders in a specified fund for the purposes of clause (4D) of section 10. The computation is made by a formula that apportions income from specified transfers, securities issued by non-residents, and income from securitisation trusts by reference to the relevant assets under management ratios of the specified fund. en-us Wed, 11 Aug 2021 10:50:18 +0530 Tue, 19 May 2026 18:03:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40088 Rule 21AI prescribes the computation of exempt income attributable to units held by non-resident unit holders in a specified fund for the purposes of clause (4D) of section 10. The computation is made by a formula that apportions income from specified transfers, securities issued by non-residents, and income from securitisation trusts by reference to the relevant assets under management ratios of the specified fund. Act-Rules Income Tax Wed, 11 Aug 2021 10:50:18 +0530 https://www.taxtmi.com/acts?id=40088