Executive Rule No. 21 outlines the obligations for funds managers, investment custodians, and companies concerning tax on distributed profits. It mandates the retention and payment of a 15% tax on such distributions to the Ministry of Finance Tax Department within 30 days. The rule further requires these bodies to submit a designated form containing specific information about the foreign incorporated body, including its name, address, nationality, and details of the dividend distribution. It also specifies procedural requirements for the payment form, such as authorised signatures.