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    <title>Other conditions required to be fulfilled by a specified fund referred to in clause (4D) of section 10 of the Act</title>
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    <description>A specified fund must ensure that a unit holder, other than the sponsor or manager, who becomes resident in India after the year of issue ceases to hold the units within three months from the end of that year. The fund must maintain prescribed unit-holder records, including identity details, tax identification number, PAN if available, holdings, sponsor or manager status, the year of residence, and exit date. It must certify compliance and report resident-held units in Form No. 10-IG.</description>
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      <description>A specified fund must ensure that a unit holder, other than the sponsor or manager, who becomes resident in India after the year of issue ceases to hold the units within three months from the end of that year. The fund must maintain prescribed unit-holder records, including identity details, tax identification number, PAN if available, holdings, sponsor or manager status, the year of residence, and exit date. It must certify compliance and report resident-held units in Form No. 10-IG.</description>
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