Exemption under section 10(23FE) extended for Teacher Retirement System investments, extending the eligible investment cut off date.
The Central Government amends the earlier notification granting the exemption u/s 10(23FE) to the Teacher Retirement System pension fund by substituting "31st day of March, 2024" with "31st day of March, 2025" in the opening paragraph. The amendment is made under the delegated clause to the income tax exemption provision and is effective with respect to acts or omissions on and from 1 April 2024 until publication of this amendment in the Official Gazette.

Extension of tax exemption for a sovereign wealth fund: exemption period under section 10(23FE) extended to next fiscal year.
The Central Government amends Notification S.O. 4893(E) of 14 October 2022 to extend the exemption under section 10(23FE) for Sovereign Wealth Fund Norges Bank On Account Of The Government Pension Fund Global by substituting the expiry date "31st day of March, 2024" with "31st day of March, 2025," with effect except as to actions or omissions on and from 1 April 2024 until publication of the amending notification.

Exemption under section 10(23FE) extended for the specified pension fund to cover an additional year.
The Central Government, exercising powers under the Explanation to clause (23FE) of section 10, amends the principal notification of 13th October, 2022 to substitute the earlier expiry date with a new later date, thereby extending the exemption under section 10(23FE) in favour of the specified pension fund; the amendment operates from the first day of April following the prior expiry until publication of this notification in the Official Gazette.

Extension of exemption under section 10(23FE) for CPPIB India Private Holdings Inc. via notification amending the expiry date.
The Central Government amends Notification No. 97/2022 to substitute the expiry date "31st day of March, 2024" with "31st day of March, 2025" for the exemption under section 10(23FE) in respect of CPPIB India Private Holdings Inc., operating except as respects acts or omissions from 1st April, 2024 until publication of this notification in the Official Gazette.

Exemption under section 10(23FE) for sovereign wealth fund investments extended for an additional year, updating prior notification.
The Central Government substitutes the expiry date in the principal notification to extend the income tax exemption for the specified sovereign wealth fund's investments in India, thereby prolonging its eligibility under the Explanation to clause (23FE) of section 10. The amendment takes effect for acts or omissions from the first day of April following the prior expiry until publication of this notification and formally updates the opening paragraph of the earlier notification.

Exemption extension under section 10(23FE) extends the sovereign wealth fund's tax exemption into the following year.
The Central Government amends the principal notification granting exemption under clause (23FE) (Explanation 1(b)(vi)) to substitute the original terminal date in the opening paragraph with a new later terminal date, thereby extending the period of exemption for the sovereign wealth fund named in the principal notification; the amendment is made subject to the caveat concerning matters done or omitted on and from the first day of April until publication of the amending notification.

Exemption under section 10(23FE) extended for CPPIB Credit Investments VI Inc., amending the notification to March 31, 2025.
The Central Government amends Notification No. 86/2022 to extend the period of exemption under section 10(23FE) for the pension fund CPPIB Credit Investments VI Inc., substituting "31st day of March, 2024" with "31st day of March, 2025" in the opening paragraph; the amendment applies to acts or omissions from 1 April 2024 until publication of the amending notification.

Extension of tax exemption under section 10(23FE) prolongs sovereign wealth fund exemption through amended terminal date.
Amendment extends the exemption under section 10(23FE) for Seventy Second Investment Company LLC by substituting the previously prescribed terminal date with a later terminal date, prolonging the exemption period and applying to acts and omissions from the first day of the new fiscal period until publication of the notification in the Official Gazette.

Income tax exemption under Section 10(23FE) extended for the specified pension fund, prolonging the exemption into the next fiscal year.
The amendment substitutes the terminal date in the opening paragraph of Notification No. S.O. 4592(E) (Notification No. 130/2021), thereby extending the temporal scope of the income tax exemption for the pension fund specified under Section 10(23FE), subject to a carve out for acts or omissions occurring from the start of the new fiscal year until publication of the amending notification.

Exemption under income-tax provision extended for the pension fund, moving the expiry to the following financial year.
The Central Government amends Notification No. 114/2021 by substituting the expiry date "31st March, 2024" with "31st March, 2025" in the opening paragraph, with the amendment applicable except as respects acts or omissions on and from 1st April, 2024 until publication of this notification.

Exemption under section 10(23FE) extended for the specified pension fund, prolonging its operative period beyond the prior expiry.
The Central Government amends Notification No. 112/2021 (S.O. 3801(E)) to extend the income tax exemption under section 10(23FE) for the pension fund 2726522 Ontario Limited by substituting the earlier terminal date with a later terminal date, with effect from 1 April 2024 until publication of this amendment.

Extension of exemption under income-tax provision prolongs pension fund's exemption period to 31 March 2025.
The Central Government's Notification No. 74/2024 dated 18 July 2024 amends the principal notification of 16 September 2021 by substituting "31st day of March, 2024" with "31st day of March, 2025", thereby extending the exemption period under section 10(23FE) for the specified pension fund, subject to an exception for acts or omissions occurring on and from 1 April 2024 until publication.

Extension of exemption under Section 10(23FE) for a specified pension fund, extending the exemption period by amendment.
Amendment substitutes the earlier terminal date in the 3 August 2021 notification to extend the period of exemption under Section 10(23FE) in favour of the pension fund 2726247 Ontario Inc, pursuant to the delegated power in Explanation 1 to clause (23FE) of section 10, with effect from the revised financial year specified in the notification.

Exemption under section 10(23FE) extended for the specified pension fund through the next fiscal year.
The Central Government amends the principal notification under Section 10(23FE) to substitute the original terminal date with a later terminal date, thereby extending the period during which the specified pension fund remains eligible for the exemption; the amendment modifies the opening paragraph of the original notification and preserves effect for acts or omissions occurring on and from the first day of the current fiscal period until publication.

Exemption under section 10(23FE) extended for the named pension fund via amendment to the original notification.
The government amends the principal notification granting exemption under Explanation 1(c)(iv) to clause (23FE) of section 10 of the Income-tax Act by substituting the previously specified terminal date with a later terminal date, thereby extending the exemption period for the named pension fund; the amendment is effective from the first day of April of the prior terminal year until publication of this notification in the Official Gazette.

Exemption under section 10(23FE) extended for Government Employees Superannuation Board through March 31, 2025.
The Central Government amends the 2021 notification to extend the income-tax exemption period for the pension fund, namely the Government Employees Superannuation Board, by substituting the earlier terminal date with a new terminal date one year later; the substitution is effective for acts and omissions from 1 April 2024 until publication of the amendment in the Official Gazette.

Exemption under section 10(23FE) extended for the specified pension fund through the next fiscal year by government notification.
Extension of the exemption under section 10(23FE) is made by substituting the earlier expiry date with the 31st day of March, 2025 in the opening paragraph of the principal notification; the amendment is effected under the powers conferred by the specified sub-clause of Explanation 1 to clause (23FE) of section 10 and applies except as respects acts or omissions done on and from the 1st day of April, 2024 until publication of this notification.

Exemption under Section 10(23FE) extended, prolonging tax-exempt status for the Korean sovereign wealth fund to March 2025.
The Central Government amends the earlier notification to substitute the date "31st day of March, 2024" with "31st day of March, 2025", thereby extending the exemption under section 10(23FE) for the sovereign wealth fund identified as the Ministry of Economy and Finance of the Republic of Korea; the amendment is subject to a saving clause for actions or omissions occurring from 1 April 2024 until the date of publication.

Exemption under Section 10(23FE) extended to continue tax relief for the sovereign wealth fund through the next fiscal year.
Amends Notification No. S.O. 1852(E) dated 13 May 2021 to extend the tax exemption period for CDC Group Plc under Section 10(23FE) by substituting the date "31st day of March, 2024" with "31st day of March, 2025", while excluding acts or omissions occurring on and from 1 April 2024 until the date of publication from the substitution.

Exemption extension under section 10(23FE): sovereign wealth fund's tax exemption period extended for an additional year.
Amendment extends the tax exemption under section 10(23FE) for Chiswick Investment Pte. Ltd. by substituting the terminal date in the opening paragraph of the earlier notification, thereby prolonging the operation of the exemption for an additional period while preserving the notification's existing terms except as amended; the amendment is issued by the Ministry of Finance (CBDT) and applies subject to the savings clause for actions occurring between the prior terminal date and publication.