285 — 285. Computation of exempt income in nature of capital gains in connection with relocation of original fund, etc.
IT Rules
Original Rule Text
285. Computation of exempt income in nature of capital gains in connection with relocation of original fund, etc. — This section outlines key definitions related to the specified fund, including 'assets under management', 'due date', etc., followed by the condition that if Form No. 178 is not filed, exempt income ... — Rule 285 of IT2025