Pension fund specification: Reliance Retirement Fund recognised for income-tax deduction eligibility for assessment years and subsequent years. The Central Government designates the Reliance Retirement Fund set up by Reliance Mutual Fund, registered under SEBI (Mutual Fund) Regulations (registration No. MF/022/95/1), as a pension fund for the purposes of clause (xiv) of sub-section (2) of section 80C of the Income-tax Act, with effect for the assessment year 2015-16 and subsequent assessment years, and the notification takes effect from its publication in the Official Gazette.