Core settlement guarantee fund exemption notified subject to continued recognition, tax treatment of shared amounts, and return filing compliance. The Central Government notifies the Core Settlement Guarantee Fund set up by National Commodity Clearing Limited, a recognized clearing corporation, for the income covered by Schedule III, Table Sl. No. 30 read with section 11 of the Income-tax Act, 2025, for the tax year 2026-2027 onwards. The notification is subject to continued recognition of NCCL, taxation of any shared amount credited to the Fund, and filing of return of income in accordance with section 263. Non-compliance leads to withdrawal of the exemption and initiation of proceedings under the Act.