This is a certificate to be issued by an accountant under clause (23FF) of section 10 of the Income-tax Act, 1961. The form is used for reporting capital gains arising from the transfer of shares of an Indian company by a specified fund, where the income is exempt under clause (23FF) of the Act. The certificate includes details of the specified fund, name of the non-resident holding units in the fund, and the total income exempt under the said clause for the previous year ending on a specified date. The form may be required for multiple schemes floated by the specified fund, each with separate annual statements.
Obrazac 10IJ je jedan od Poreznih obrazaca koji su dokumenti koji se koriste za prijavu informacija povezanih s porezima relevantnom poreznom tijelu. Postoje različite vrste poreznih obrazaca, uključujući savezne, državne i lokalne porezne obrasce, koji se mogu razlikovati ovisno o okolnostima i lokaciji poreznog obveznika.
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