Rule 21AJA governs exempt income computation for specified funds in offshore banking units u/s 10(4D), effective April 2022.

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....Computation of exempt income of specified fund, attributable to the investment division of an offshore banking unit, for the purposes of clause (4D) of section 10 of the Act - Rule 21AJA of the Income-tax Rules, 1962 - W.e.f. 1-4-2022....