<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>Income-tax (Seventeenth Amendment), Rules, 2022 - Additional conditions required to be fulfilled by a specified fund for availing exemption u/s 10(4D)</title>
    <link>https://www.taxtmi.com/notifications?id=138503</link>
    <description>Exemption for income attributable to units held by non residents in a specified fund is conditioned on the fund maintaining specified unit holder records, certifying compliance and furnishing an annual statement of exempt income in Form No.10 IG. Concessional tax treatment and exemption for eligible investment divisions are additionally conditioned on filing specified annual statements and audit reports in Forms No.10 IH, 10 IK and 10 IL, and the rules prescribe annexures for allocating income to non resident unit holders.</description>
    <language>en-us</language>
    <pubDate>Thu, 16 Jun 2022 00:00:00 +0530</pubDate>
    <lastBuildDate>Fri, 17 Jun 2022 18:53:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=682326" rel="self" type="application/rss+xml"/>
    <item>
      <title>Income-tax (Seventeenth Amendment), Rules, 2022 - Additional conditions required to be fulfilled by a specified fund for availing exemption u/s 10(4D)</title>
      <link>https://www.taxtmi.com/notifications?id=138503</link>
      <description>Exemption for income attributable to units held by non residents in a specified fund is conditioned on the fund maintaining specified unit holder records, certifying compliance and furnishing an annual statement of exempt income in Form No.10 IG. Concessional tax treatment and exemption for eligible investment divisions are additionally conditioned on filing specified annual statements and audit reports in Forms No.10 IH, 10 IK and 10 IL, and the rules prescribe annexures for allocating income to non resident unit holders.</description>
      <category>Notifications</category>
      <law>Income Tax</law>
      <pubDate>Thu, 16 Jun 2022 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/notifications?id=138503</guid>
    </item>
  </channel>
</rss>