Certificate to be issued by accountant under clause (23FF) of section 10 of the Income-tax Act, 1961

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..... uding the annual statement in Form No.10-II, showing the particulars of income of the nature of capital gains, arising or received by _________________________(name of the specified fund), on account of transfer of share of a company resident in India, by the specified fund to the extent attributable to units held by non-resident (not being a permanent establishment of a non-resident in India) whi .....

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