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Central Government specifies the pension fund, namely, the Canada Pension Plan Investment Board Private Holdings (4) Inc - 35/2021 - Income Tax

Extract

..... ., (hereinafter referred to as “the assessee”) as the specified person for the purposes of the said clause in respect of the eligible investment made by it in India on or after the date of publication of this notification in the Official Gazette but on or before the 31st day of March, 2024 (hereinafter referred to as “said investments”) subject to the fulfilment of the following conditions, namely:- (i) the assessee shall file return of income, for all the relevant previo .....

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Central Government specifies the pension fund, namely, the Canada Pension Plan Investment Board Private Holdings (4) Inc - 35/2021 - Income Tax

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..... ich qualifies for exemption under clause (23FE) of section 10 of the Act; (v) the assessee shall continue to be regulated under the law of the Government of Canada; (vi) the assessee shall be responsible for administering or investing the assets for meeting the statutory obligations and defined contributions of one or more funds or plans established for providing retirement, social security, employment, disability, death benefits or any similar compensation to the participants or beneficiaries o .....

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Central Government specifies the pension fund, namely, the Canada Pension Plan Investment Board Private Holdings (4) Inc - 35/2021 - Income Tax

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..... the Act] but the monitoring mechanism to protect the investment with the investee including the right to appoint directors or executive director shall not be considered as participation in the day to day operations of the investee. 2. Violation of any of the conditions as stipulated in the said clause (23FE) of the Section 10 of the Act and this notification shall render the assessee ineligible for the tax exemption. 3. This notification shall come into force from the date of its publication in .....

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Central Government specifies the pension fund, namely, the Canada Pension Plan Investment Board Private Holdings (4) Inc - 35/2021 - Income Tax

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