Pension Fund exemption compliance certificate requires detailed disclosure of investments, private benefit, borrowing restrictions, and separate accounts. Certificate of accountant for a notified Pension Fund claiming exemption for investment income under Schedule V [Table: Sl. No. 7], requiring identification particulars of the fund, tax year details, total income, and the amount of income eligible for exemption. The form requires disclosure of the opening balance of qualifying investments, itemised particulars of investments made during the year, and confirmation whether any investee has met the prescribed minimum investment thresholds where applicable. It also requires verification of the exemption conditions, including absence of private benefit, prohibited participation, and prohibited loans or borrowings, together with maintenance of separate segmented accounts and filing of the relevant quarterly intimation.