Core Settlement Guarantee Fund exemption notified subject to income return filing and continued clearing corporation recognition. The Central Government notifies the Core Settlement Guarantee Fund set up by National Commodity Clearing Limited as a specified fund for the purposes of section 10(23EE) of the Income-tax Act, 1961, for the assessment years 2019-2020 to 2026-2027. The notification is subject to the fund furnishing its return of income under section 139(4C) and NCCL continuing to be recognised as a clearing corporation by the Securities and Exchange Board of India. Non-compliance results in withdrawal of the exemption and initiation of proceedings under the Act.