9911796707
TMI BlogCertificate of accountant in respect of compliance to the provisions of clause (23FE) of section 10 of the Income-tax Act, 1961 by the notified Pension FundX X X X Extracts X X X X X X X X Extracts X X X X ..... __(DDMMYYYY) and after examination, the particulars provided in Part II are hereby certified. Part II 1. Name of the Assessee : 2. PAN/ AADHAAR : 3. Previous Year : 4. Total Income of the Assessee during the previous year 5. Total amount of income eligible for exemption under clause (23FE) of section 10 of the Income-tax Act, 1961 (as per details in column 11 of table at item no.6): 6. (a) the opening balance (i.e. the closing balance as on the last date of the preceding financial year) of the investment made which is eligible for exemption under clause (23FE) of section 10: (b) details of the investment by the Pension Fund during the previous year: Sl No Date of investment Amount of investment (In Rs) Nature of investment (Note ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s created or established b) Details of the funds or plans for which the PF is responsible for administering or investing the assets for: Name of the fund/ plan Purpose for which plan/fund is established (Note 6 $$ Nature of the fund/plan (Note7) ## Percentage of value of assets received from each plan/fund to total value of assets administered orinvested by the PF c) If some of the funds/plans administered or invested by the PF are in the nature of SWF, then whether they fulfill the following conditions: (i) assets of these funds/plans are wholly owned directly or indirectly by the Government of a foreign country; and (ii) such assets vests in the Government of such foreign country upon dissolution. Yes/No d) whether portion of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year iii. Amount of loan or borrowing received during the year iv. Amount of loan or borrowing repaid during the year v. Amount of loan or borrowing at the end of the year j) Whether separate segmented account is maintained for income and investment in respect of investment which qualifies for exemption under clause (23FE) of section 10 of the Act Yes/No k) Whether it is liable to tax in such foreign country; Yes/No l) In answer to (k) is yes, then whether exemption from taxation for all its income has been provided by such foreign country; Yes/No m) Quarter for which the intimation in Form No. 10BBB has been filed during the previous year. See note 8*** Verification† It has been ensured that the information furnishe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Investment Fund referred to in item (c) of sub-clause (iii) of clause (23FE) of section 10 of the Act 3 Domestic company referred to in item (d) of sub-clause (iii) of clause (23FE) of section 10 of the Act 4 Infrastructure Finance Company/Infrastructure Debt Fund-NBFC referred to in item (e) of sub-clause (iii) of clause (23FE) of section 10 of the Act 5 6. $$One or more of the following codes is to be selected: Purpose of the plan/fund Code Retirement 1 Social Security 2 Employment 3 Disability 4 Death benefits 5 Similar compensation (please specify) 6 7. ##One of the following codes is to be selected: Nature of the plan/fund Code Pension Fund 1 Sovereign Wealth Fund 2 Others 3 8. ***One or more of the foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest (Debt) Details of the entity in which Investment made Business Trust/ Company or enterprise or entity/ Alternative Investment Fund Name PAN (1) (2) (3) (4) (5) (6) (7) (8) 1. 2. Total (ii) *the pension fund has not sold any of the investments made for the purposes of exemption under clause (23FE) of section 10 of the Income-tax Act, 1961 before the expiry of three years from the date on which the investment was made in respect of the said exemption/the pension fund has sold certain investments made for the purposes of exemption under clause (23FE) of section 10 of the Income-tax Act, 1961 before the expiry of three years from the date on which the investment was made in respect of the said exemption, the details of whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son; (e) it does not undertake any commercial activity whether within or outside India; and (f) it has complied with the requirement of intimation of the details of investment made by it in India in Form No 10BBB. Verification† It has been ensured that the information furnished is true and correct in all respects and no relevant information has been concealed or withheld. 2. Neither I, nor any of my partners, is a director, partner or an employee of the above-mentioned entities or its associated concerns. 3. I/ we* fully understand that any statement made in this certificate, if proved incorrect or false, will render me/us* liable for any penal or other consequences as may be prescribed in law or is otherwise warranted. Veri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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