https://www.taxtmi.com/acts?id=40089 Determination of income of a specified fund attributable to units held by non-residents is made by prescribed allocation formulas for capital gains and income received in respect of securities, using the ratio of non-resident assets under management to total assets under management. The specified fund must furnish an annual statement in Form No. 10IH electronically under digital signature by the due date, and eligibility for concessional tax rates depends on furnishing that statement in the prescribed manner. en-us Wed, 11 Aug 2021 10:52:49 +0530 Tue, 19 May 2026 18:06:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40089 Determination of income of a specified fund attributable to units held by non-residents is made by prescribed allocation formulas for capital gains and income received in respect of securities, using the ratio of non-resident assets under management to total assets under management. The specified fund must furnish an annual statement in Form No. 10IH electronically under digital signature by the due date, and eligibility for concessional tax rates depends on furnishing that statement in the prescribed manner. Act-Rules Income Tax Wed, 11 Aug 2021 10:52:49 +0530 https://www.taxtmi.com/acts?id=40089