Form No. 10-IH is a statement of income for a specified fund eligible for concessional taxation under Section 115AD of the Income-tax Act, 1961. It captures details such as fund registration, legal status, total income, and capital gains attributable to non-resident unit holders. This form ensures accurate reporting, compliance with tax regulations, and proper calculation of concessional tax benefits for eligible investment funds.

Source: https://incometaxindia.gov.in



