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of <h1>Pension Funds Must File Form 10BBB Quarterly for Investments Under Section 10(23FE) of Income-tax Act, 1961</h1> Form 10BBB is used by pension funds to notify investments under clause (23FE) of section 10 of the Income-tax Act, 1961. This form must be submitted within one month after each quarter's end. It includes general information such as the financial year, pension fund's name, and PAN, along with investment particulars like the date, amount, nature of investment, and details of the entity invested in. The form requires verification by an authorized person, who must declare the accuracy and completeness of the information provided. The form also specifies codes for the nature of investment, income, and entity.
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