{"id":252585,"date":"2021-08-12T14:30:14","date_gmt":"2021-08-12T09:00:14","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=252585"},"modified":"2021-08-12T11:04:00","modified_gmt":"2021-08-12T05:34:00","slug":"determination-of-income-of-specified-funds-associated-with-units-held-by-nri-notified-vide-income-tax-amendment-22nd-amendment-rules-2021","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/08\/12\/determination-of-income-of-specified-funds-associated-with-units-held-by-nri-notified-vide-income-tax-amendment-22nd-amendment-rules-2021\/","title":{"rendered":"Determination of income of specified funds associated with units held by NRI, notified vide Income tax Amendment (22nd Amendment), Rules, 2021"},"content":{"rendered":"<p style=\"text-align: justify;\">The Central Board of Direct taxes has notified the Income tax Amendment (22nd Amendment), Rules, 2021 through circular dated the 9th August, 2021.<\/p>\n<p style=\"text-align: justify;\">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.<\/p>\n<p style=\"text-align: justify;\">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.<\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<p><span style=\"color: #000080;\">*Tanvi Singh, Editorial Assistant has reported this brief.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Central Board of Direct taxes has notified the Income tax Amendment (22nd Amendment), Rules, 2021 through circular dated the 9th August, <\/p>\n","protected":false},"author":121,"featured_media":52961,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[],"class_list":["post-252585","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - 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They will come into force from April 01, 2022. \u00a0 Key Features: Provision relating to Computation of exempt income of specified fund, attributable to the investment\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"CBDT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":380009,"url":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/cbdt-notified-income-tax-amendment-rules-2026\/","url_meta":{"origin":252585,"position":4},"title":"CBDT Notifies GAAR Clarifications Under Income-tax (Amendment) Rules, 2026","author":"Shubhi","date":"April 2, 2026","format":false,"excerpt":"Finance Ministry has notified the Income-tax (Amendment) Rules, 2026, clarifying GAAR exclusion for pre-April 2017 investments.","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"Income-tax (Amendment) Rules","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/Income-tax-Amendment-Rules.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/Income-tax-Amendment-Rules.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/Income-tax-Amendment-Rules.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/Income-tax-Amendment-Rules.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":265090,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/04\/06\/taxes-imposed-on-retirement-benefits-of-specified-persons-vide-income-tax-6th-amendment-rules-2022\/","url_meta":{"origin":252585,"position":5},"title":"Taxes imposed on Retirement Benefits of Specified Persons vide Income-tax (6th Amendment), Rules, 2022","author":"Prachi Bhardwaj","date":"April 6, 2022","format":false,"excerpt":"On 4th April, 2022, Central Board of Direct Taxes notified amendment to Income Tax Rules,1961 through Income-tax (6th Amendment), Rules, 2022. 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