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of <h1>Dutch Pension Fund Recognized for Tax Benefits on Indian Investments Under Section 10(23FE) Till 2030</h1> A pension fund registered under Dutch law is specified as a 'specified person' under section 10(23FE) of the Income-tax Act for eligible investments made in India from the notification date until March 31, 2030. The fund must comply with conditions including timely filing of income tax returns with a compliance certificate, quarterly reporting of investments, maintaining segmented accounts for exempt income, and restrictions on loans or borrowings for Indian investments. The fund must administer assets solely for statutory obligations and benefits to participants, without benefiting private persons, and must not engage in day-to-day operations of investees, though it may monitor investments. Non-compliance with these conditions will result in loss of tax exemption. The notification is effective from its publication date.
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