Rule 144: the unit holder of the specified fund, other than the sponsor or manager of such fund, who becomes a

Bare law

Rule 144 - the unit holder of the specified fund, other than the sponsor or manager of such fund, who becomes a resident under sect

144. (1) For the purposes of Schedule VI [Note 1(g)(i)] to the Act, the "other conditions" required to be fulfilled by a specified fund shall be that — (a) the unit holder of the specified fund, other than the sponsor or manager of such fund, who becomes a resident under section 6(2) to (7) in any tax year subsequent to the tax year in which such unit or units were issued, shall cease to be a unit holder of such specified fund within a period of three months from the end of the tax year in which

Statements under sections 221(4), 222(2), 223(5) and 224(9).

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