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    <title>Annual Statement of Exempt Income under sub-rule (2) of rule 21AJA and taxable income under sub-rule (2) of rule 21AJAA</title>
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    <description>An Annual Statement obligation requires a Specified Fund to report yearly the exempt and taxable income of its eligible investment division, collecting fund identification and registration details, a compliance affirmation, and separate itemised calculations: exempt income aggregated from IFSC exchange transfers, transfers of non resident securities, non Indian accruals and securitisation trust receipts; and taxable income aggregated from long term and short term capital gains, interest like securities income and other securities income, followed by a signed declaration by an authorised officer.</description>
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      <description>An Annual Statement obligation requires a Specified Fund to report yearly the exempt and taxable income of its eligible investment division, collecting fund identification and registration details, a compliance affirmation, and separate itemised calculations: exempt income aggregated from IFSC exchange transfers, transfers of non resident securities, non Indian accruals and securitisation trust receipts; and taxable income aggregated from long term and short term capital gains, interest like securities income and other securities income, followed by a signed declaration by an authorised officer.</description>
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