Sovereign wealth fund intimation: quarterly Form II filing requires detailed investment disclosures and verified declaration under the tax exemption clause. Sovereign wealth funds must submit Form II quarterly, within one month of each quarter's end, identifying the fund by name, PAN and notification details, and listing each investment with date, amount, nature (debt/equity/preference/unit), applicable rate of return, and investee particulars (name, PAN, entity type). The form requires verification by the person competent to verify returns, who must declare accuracy, non-concealment, capacity and provide PAN/Aadhaar and designation.
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Sovereign wealth fund intimation: quarterly Form II filing requires detailed investment disclosures and verified declaration under the tax exemption clause.
Sovereign wealth funds must submit Form II quarterly, within one month of each quarter's end, identifying the fund by name, PAN and notification details, and listing each investment with date, amount, nature (debt/equity/preference/unit), applicable rate of return, and investee particulars (name, PAN, entity type). The form requires verification by the person competent to verify returns, who must declare accuracy, non-concealment, capacity and provide PAN/Aadhaar and designation.
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