https://www.taxtmi.com/acts?id=53537 Computation of exempt capital gains income for a specified fund in relation to shares received on relocation is made by the prescribed fraction where Form No. 178 is furnished. The exempt income equals A x B / C, based on the relevant capital gains and the proportion of assets under management attributable to non-resident unit holders. If Form No. 178 is not filed, the exempt income is nil, and the annual statement must be electronically furnished and certified by an accountant in Form No. 179. en-us Fri, 20 Mar 2026 18:43:01 +0530 Wed, 08 Apr 2026 15:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53537 Computation of exempt capital gains income for a specified fund in relation to shares received on relocation is made by the prescribed fraction where Form No. 178 is furnished. The exempt income equals A x B / C, based on the relevant capital gains and the proportion of assets under management attributable to non-resident unit holders. If Form No. 178 is not filed, the exempt income is nil, and the annual statement must be electronically furnished and certified by an accountant in Form No. 179. Act-Rules Income Tax Fri, 20 Mar 2026 18:43:01 +0530 https://www.taxtmi.com/acts?id=53537