Other conditions required to be fulfilled by a specified fund referred to in clause (4D) of section 10 of the Act

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..... (i) of clause (c) of the Explanation to clause (4D) of section 10 of the Act, the other conditions required to be fulfilled by a specified fund shall be that - (a) the unit holder of the specified fund, other than the sponsor or manager of such fund, who becomes a resident under clause (1) or clause (1A) of section 6 of the Act during any previous year subsequent to the previous year in whic .....

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..... fulfilled the conditions under sub-rule (1) and furnish information in respect of units held by residents in the annual statement of exempt income in Form No. 10-IG. (3) The income attributable to units held by non-resident (not being the permanent establishment of a nonresident in India) in a specified fund shall not be exempt under clause (4D) of section 10 unless the specified fund complies .....

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