Pension fund notification requires certification of foreign establishment, tax status, purpose limited assets and restricted investee participation. Application for notification under sub clause (iv) of clause (c) of Explanation 1 to clause (23FE) of section 10 requires a foreign Pension Fund to provide identification details and certify that it is established and regulated under foreign law, is not liable to tax or is fully exempt there, administers assets for statutory retirement/social security or similar plans, uses earnings and assets solely for beneficiaries' statutory obligations without inurement to private persons (subject to limited exceptions), restricts day to day participation in investees to monitoring safeguards, and attaches constitutive documents and authorised verification.