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10IH Statement of income of a Specified fund eligible for concessional taxation under section 115AD of the Income-tax Act, 1961 - Income Tax

1. 17/2025 - Dated: 24-2-2025 - Income Tax - Income-tax (Fifth Amendment) Rules, 2025 - Statement of income distributed by a business trust and Investment fund - Statement of income paid or credited by investment fund, securitisation trust
2. 138/2021 - Dated: 27-12-2021 - Income Tax - Income-tax (34th Amendment) Rules, 2021. - Computation of exempt income of specified fund for the purposes of clause (23FF) of section 10

1. Rule 21AJ - Determination of income of a specified fund attributable to units held by non-residents under sub-section (1A) of section 115AD - Income-tax Rules, 1962