https://www.taxtmi.com/acts?id=53450 The 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 records of unit holders, certify compliance, and furnish information on units held by residents in Form No. 68. Non-resident unit income is not exempt unless the fund complies with the certification requirement. en-us Fri, 20 Mar 2026 18:12:01 +0530 Tue, 07 Apr 2026 12:43:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53450 The 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 records of unit holders, certify compliance, and furnish information on units held by residents in Form No. 68. Non-resident unit income is not exempt unless the fund complies with the certification requirement. Act-Rules Income Tax Fri, 20 Mar 2026 18:12:01 +0530 https://www.taxtmi.com/acts?id=53450