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of <h1>Central Government designates pension fund as eligible entity under section 10(23FE) for tax exemption until March 2030</h1> The Central Government specified a pension fund as an eligible entity under section 10(23FE) of the Income Tax Act for tax exemption on investments made in India. The designation applies to eligible investments made from the notification date until March 31, 2030, subject to nine conditions including filing returns by due dates, furnishing compliance certificates, maintaining segmented accounts, continuing regulation under Canadian law, using earnings solely for statutory obligations to fund participants, avoiding loans for Indian investments, and not participating in day-to-day operations of investees while retaining monitoring rights.
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