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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Sovereign Wealth Fund tax exemption requires notification, application, audited return and quarterly investment reporting for compliance.</h1> The Finance Act, 2020 provides an exemption under section 10(23FE) for dividend, interest and long term capital gains on investments by specified sovereign and pension funds in specified infrastructure businesses held for at least three years. Notified Sovereign Wealth Funds must apply using Form I (certifying government ownership, non commercial status and appropriation of earnings), file income tax returns with an audit report, and submit electronic quarterly investment intimations in Form II within one month of each quarter end, with verification and supporting documentation.

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