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of <h1>Qatar sovereign wealth fund granted tax exemption under section 10(23FE) for India investments until 2030</h1> The Central Government specified a sovereign wealth fund as an eligible entity under section 10(23FE) of the Income Tax Act for tax exemption on investments made in India. The fund must be owned and controlled by the Government of Qatar, maintain segmented accounts, file annual returns with audit reports, submit quarterly statements, and comply with various conditions including no participation in day-to-day operations of investees. The exemption applies to investments made from the notification date until March 31, 2030, subject to fulfilling all specified regulatory and reporting requirements.
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