Rule 276 requires an eligible investment fund to furnish the statement under paragraph 1(4) of Schedule I in Form No. 173 each financial year, electronically under digital signature, to the Assessing Officer who has or would have had jurisdiction over the fund.
276
Rules 2026 · Rule 276
Statement to be furnished by eligible investment fund under section 9(12) read with Schedule I to the Act
Rules 261-310
The rule. The statement is furnished electronically under digital signature, for every financial year, in Form No. 173, verified as the form indicates (sub-rule 1), to the Assessing Officer who has jurisdiction over the fund or would have had it had the fund been assessable to tax in India but for section 9(12) (sub-rule 2).