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Central Government specifies the pension fund, namely, the CDPQ Infrastructures Asia III Inc - 44/2021 - Income Tax

Extract

..... “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 fulfillment of the following conditions, namely:- (i) the assessee shall file return of income, for all the relevant previous years falling within the pe .....

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Central Government specifies the pension fund, namely, the CDPQ Infrastructures Asia III Inc - 44/2021 - Income Tax

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..... nt which 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 Québec, 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 participant .....

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Central Government specifies the pension fund, namely, the CDPQ Infrastructures Asia III Inc - 44/2021 - Income Tax

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..... sets referred to in clause (vii) may be used for purpose other than the purpose listed as in clause (viii) provided that the said earnings are credited either to the account of Government of Quebec, Canada or any other account designated by such Government so that no portion of the earnings inures any benefit to any private person; (x) the assessee shall not have any loans or borrowings [as defined in sub-clause (b) of clause (ii) of Explanation 2 to clause (23FE) of section 10 of the Act], dire .....

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Central Government specifies the pension fund, namely, the CDPQ Infrastructures Asia III Inc - 44/2021 - Income Tax

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