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<h1>Pension fund investment intimation under clause requires quarterly filing detailing investment nature, income type and recipient entity.</h1> Pension funds notified under the exemption must submit Form 10BBB quarterly within one month of quarter-end, providing general information (quarter, financial year, fund name, PAN, notification details) and detailed investment particulars (date, amount, nature of investment, nature of income, investee entity details). Prescribed codes classify investment type, income type and entity category. The return must include totals and a verification declaration signed by the person competent to verify returns, stating capacity and identification.
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