Ravenna Investments Holding B.V. notified as the specified person for the purpose of section 10 sub-section (iv) of clause (c) of Explanation 1 to clause (23FE). - 106/2023 - Income Tax Act, 1961
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Specified person designation for pension fund links tax exempt investments to strict filing, reporting and governance conditions. The Central Government specifies Ravenna Investments Holding B.V. as the specified person under clause (23FE) of section 10 for eligible investments in India within the notified window, subject to conditions including timely return filing, submission of Form No. 10BBC, quarterly investment intimation in Form No. 10BBB, segmented accounting for exempt investments, continued regulation under Dutch law, exclusive use of earnings for beneficiaries, prohibition on borrowings for investments, and restrictions on operational participation in investees.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Specified person designation for pension fund links tax exempt investments to strict filing, reporting and governance conditions.
The Central Government specifies Ravenna Investments Holding B.V. as the specified person under clause (23FE) of section 10 for eligible investments in India within the notified window, subject to conditions including timely return filing, submission of Form No. 10BBC, quarterly investment intimation in Form No. 10BBB, segmented accounting for exempt investments, continued regulation under Dutch law, exclusive use of earnings for beneficiaries, prohibition on borrowings for investments, and restrictions on operational participation in investees.
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