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    <title>Statement-cum-Declaration to be furnished by a Unit engaged in the business of leasing of aircraft (payee) located in International Financial Services Centre to a Unit of International Financial Services Centre (payer)</title>
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    <description>Dividend income eligibility for exemption under Schedule VI, Table, serial number 11 of the Income-tax Act, 2025 is declared by an aircraft-leasing payee unit located in an International Financial Services Centre (IFSC) through Form No. 1(N) furnished to an IFSC payer unit. The declaration also affirms that the payee continues to operate as an IFSC unit and carry on aircraft leasing during the tax year in which it is submitted.</description>
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      <description>Dividend income eligibility for exemption under Schedule VI, Table, serial number 11 of the Income-tax Act, 2025 is declared by an aircraft-leasing payee unit located in an International Financial Services Centre (IFSC) through Form No. 1(N) furnished to an IFSC payer unit. The declaration also affirms that the payee continues to operate as an IFSC unit and carry on aircraft leasing during the tax year in which it is submitted.</description>
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