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Form 10-IJ accountant certificate under section 10(23FF)

Form 10-IJ – Section 10(23FF): Specified Fund Capital Gains Certificate

When an offshore fund relocates to an International Financial Services Centre, section 10(23FF) exempts capital gains on shares of an Indian company to the extent attributable to non-resident unit holders. Form 10-IJ is the accountant’s certificate supporting that computation under Rule 2DD. This guide covers the mechanism, the Form 10-II link, UDIN, and the 2025 Act position.

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