The Central Board of Direct taxes has notified the Income tax Amendment (22nd Amendment), Rules, 2021 through circular dated the 9th August, 2021.

The amendment provides the procedure for computation of income of a specified fund attributable to units held by non-resident as well as the procedure for computation of exempt income of specified funds.

The amendment also provides the form for filing statement of exempt income of specified funds. A copy of the certificate of registration under SEBI (Alternative Investment Funds) Regulations, 2012 shall be attached with the form.


*Tanvi Singh, Editorial Assistant has reported this brief.

Must Watch

maintenance to second wife

bail in false pretext of marriage

right to procreate of convict

Criminology, Penology and Victimology book release

Join the discussion

Leave a Reply

Your email address will not be published. Required fields are marked *

This site uses Akismet to reduce spam. Learn how your comment data is processed.