TaxTMI 
TaxTMI 
Statement of Exempt income under clause (4D) of section 10 of the Income-tax Act, 1961
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.... Financial Services Centre and where the consideration for such transaction is paid or payable in convertible foreign exchange (A) Total of Column (5) in Part I of Annexure 1 Total of Column (9) in Part I of Annexure 1 9. Income accrued or arisen to, or received as a result of transfer of securities (other than shares in a company resident in India) (B) Total of Column (5) in Part II of Annexure 1 Total of Column (9) in Part II of Annexure 1 10. Income from securities issued by a nonresident (not being a permanent establishment of a non-resident in India) and where such income otherwise does not accrue or arise in India (D) Total of Column (5) in Part I of Annexure 2 Total of Column (9) in Part I of Annexure 2 11. Income from a securitisation trust which is chargeable under the head "Profits and gains of business or profession" (E) Total of Column (5) in Part II of Annexure 2 Total of Column (9) in Part II of Annexure 2 12. Total Exempt Income under clause (4D) of section 10 13. Whether conditions under sub-rule (1) of rule 21AIA are fulfilled Yes/No 14. Details of units held by residents under clause (1) or clause (1A) of section 6 of the Act during ....
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....residents are not counted as units held by non-residents, for the purposes of computation of exempt income under sub-rule (1) of rule 21AI and sub-rule (1) and (2) of rule 21AJ. I further declare that I am furnishing this statement in my capacity as_____________________________ (designation) and that I am competent to make this declaration and furnish this statement. Place: Date: Yours faithfully, Signature …………….………………. Name………………………………… Designation………………………… Notes: 1. Attach a copy of the certificate of registration under the Securities and Exchange Board of India (Alternative Investment Funds) Regulations, 2012; 2. "Assets under management" means the closing balance of the value of assets or investments of the specified fund as on a particular date; 3. "International Financial Services Centre" shall have the same meaning as assigned to it in clause (q) of section 2 of the Special Economic Zones Act, 2005 (28 of 200....
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....establishment of a non-resident in India) as on the date of receipt of income Total 'asset under management' as on the date of receipt of income. Ratio Income attributable to units held by non-resident (not being a permanent establishment of a non-resident in India) (1) (2) (3) (4) (5) (6) (7) (8) = (6) / (7) (9) = (5) * (8) Part I. Income from Securities attributable to units held by a non-resident (not being a permanent establishment of a nonresident in India) and where such income otherwise does not accrue or arise in India. (1) (2) (3) (4) (5) (6) (7) (8) = (6) / (7) (9) = (5) * (8) Total Part II. Income from a securitization trust which is chargeable under the head "Profits and gains of business or profession. (1) (2) (3) (4) (5) (6) (7) (8) = (6) / (7) (9) = (5) * (8) Total + add rows as required ^ Relevant code to be selected 1. Dividend 2. Interest 3. Other Income. Please specify] ************* NOTES:- 1. Inserted vide NOTIFICATION NO. 90/2021 dated 09-08-2021 2. Substituted vide NOTIFICATION NO. 64/2022 dated 16-06-2022 before it was read as, "1[Form No.10IG [See sub-rule (2) of rule 21AI] Statement of Exempt....
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....complete; (ii) the fund has been granted a certificate of registration as a Category III Alternative Investment Fund and is regulated under the Securities and Exchange Board of India (Alternative Investment Fund) Regulations, 2012, made under the Securities and Exchange Board of India Act, 1992 (15 of 1992; (iii) the fund is located in an International Financial Services Centre; (iv) all the units of the Specified Fund are held by non-residents other than units held by a sponsor or a manger. I further declare that I am furnishing such statement in my capacity as_____________________________(designation) and that I am competent to make this declaration and furnish this statement. Place: Date: Yours faithfully, Signature …………….………………. Name………………………………… Designation………………………… Notes: 1. Attach a copy of the certificate of registration under Securities and Exchange Board of India (Alternative Investment Funds) Regulations, 2012. 2. "Ass....