Form No. 10-IJ is a certificate issued by a chartered accountant under clause (23FF) of Section 10 of the Income-tax Act, 1961. It certifies the exempt capital gains income earned by a specified fund from the transfer of shares of an Indian company, attributable to units held by non-residents. This form ensures compliance with tax exemption provisions and supports accurate reporting of exempt income for funds claiming benefits under Section 10(23FF).
Source: https://incometaxindia.gov.in
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