Core Settlement Guarantee Fund exemption notified subject to return filing and continued recognition of NCCL as a clearing corporation. Core Settlement Guarantee Fund set up by National Commodity Clearing Limited was notified for exemption under section 10(23EE) of the Income-tax Act, 1961 for the assessment years 2019-2020 to 2026-2027. The exemption is subject to filing of return of income under section 139(4C) and continued recognition of NCCL as a clearing corporation by the Securities and Exchange Board of India.