RELATED PARTY TRANSACTIONS

6 Months Ended

Sep. 30, 2016

 NOTE C - RELATED PARTY TRANSACTIONS
 

 The Fund has entered into several transactions with various affiliates of the general partner of the Fund, including Boston Capital Holdings Limited Partnership, Boston Capital Securities, Inc., and Boston Capital Asset Management Limited Partnership as follows:
 

 An annual fund management fee of .5 percent of the aggregate cost of all apartment complexes owned by the Operating Partnerships has been accrued to Boston Capital Asset Management Limited Partnership. Since reporting fees collected by the various series were added to reserves and not paid to Boston Capital Asset Management Limited Partnership, the amounts accrued are not net of reporting fees received. The fund management fees accrued for the quarters ended September 30, 2016 and 2015, are as follows:

	2016	2015
Series 20	$ 5,535	$ 8,238
Series 21	2,718	3,392
Series 22	7,302	11,781
Series 23	9,270	16,523
Series 24	12,588	12,588
Series 25	5,934	5,934
Series 26	23,269	25,929
Series 27	26,496	38,358
Series 28	8,844	22,389
Series 29	20,547	21,381
Series 30	17,421	22,736
Series 31	37,521	44,853
Series 32	43,080	56,622
Series 33	16,398	16,398
Series 34	18,352	29,661
Series 35	22,065	32,115
Series 36	7,626	33,120
Series 37	34,425	39,330
Series 38	36,936	41,100
Series 39	16,280	31,485
Series 40	34,610	50,004
Series 41	56,148	57,229
Series 42	42,870	49,100
Series 43	57,693	64,027
Series 44	59,769	63,657
Series 45	70,800	70,800
Series 46	62,382	62,382
	$ 756,879	$ 931,132

 The fund management fees paid for the six months ended September 30, 2016 and 2015 are as follows:

	2016	2015
Series 20	$ -	$ 95,580
Series 21	150,000	-
Series 24	25,176	25,176
Series 25	11,868	11,868
Series 26	47,986	54,544
Series 27	64,854	76,716
Series 28	26,991	53,844
Series 29	153,500	278,493
Series 30	-	72,630
Series 31	75,042	2,840,263
Series 32	756,790	118,416
Series 33	900,000	53,079
Series 34	291,000	552,727
Series 35	1,460,603	-
Series 36	571,611	25,000
Series 38	32,421	25,000
Series 39	102,774	29,999
Series 40	287,722	-
Series 41	100,000	-
Series 42	2,141,040	153,508
Series 43	2,202,870	50,000
Series 46	-	25,000
	$9,402,248	$4,541,843