Core Settlement Guarantee Fund notified for tax treatment of specified income for AY 2024-25; filing and recognition conditions apply. Notification under clause (23EE) of section 10 designates the Core Settlement Guarantee Fund (PAN: AAAJA3150B), set up by AMC Repo Clearing Limited, as entitled to the tax treatment for specified income in Explanation (iii) for assessment year 2024-25 and subsequent years, subject to conditions including filing returns under sub-section (4C) of section 139 and continued recognition of AMC Repo Clearing Limited as a clearing corporation.