Exemption under Section 10(46): specified income of a government constituted society exempted, subject to non commerciality and filing.
Notification under Section 10(46) exempts specified income of Punjab Skill Development Mission Society, Chandigarh: (a) grants and contributions from Central, State and other government institutions; (b) CSR funds from companies; (c) service or administrative charges for schemes/projects; and (d) interest on bank deposits. The exemption is subject to conditions that the Society shall not engage in commercial activity, shall maintain unchanged activities and specified income during the financial year(s), and shall file returns under clause (g) of sub section (4C) of section 139. The notification applies to assessment years 2021 2022 through 2025 2026.

Specified person status for pension fund enables tax exemption on eligible investments subject to compliance and conditions.
AIMCo India Infrastructure Limited is specified as the person eligible for exemption under clause (23FE) for qualifying investments in India subject to conditions: timely return filing, Form 10BBC compliance certificate, quarterly Form 10BBB reporting, segmented accounts, regulation under Alberta law, administering assets solely for statutory retirement/social security plans, a capped allowance for non-core wholly government-owned assets with earnings credited to government accounts, prohibition on borrowings for Indian investments, and no day-to-day participation in investees apart from monitoring rights. Non-compliance renders the fund ineligible.

Extension of exemption under section 10(23FE) for a specified pension fund extends applicability through the next fiscal year.
The Central Government amends the principal notification under Explanation 1 to clause (23FE) of section 10 to extend the applicability of the exemption for Ravenna Investments Holding B.V. by substituting the earlier cut-off date in the opening paragraph with a later cut-off date, thereby prolonging the exemption period; the amendment applies from 1 April 2024 until publication of this notification in the Official Gazette.

Exemption under section 10(23FE) extended to 31 March 2025 for BPC Penco XVII Corporation with limited retrospective effect.
The amendment substitutes the date "31st day of March, 2024" with "31st day of March, 2025" in the opening paragraph of Notification No. S.O. 4755(E) dated 1 November 2023, extending the exemption under section 10(23FE) for the pension fund BPC Penco XVII Corporation, and subjecting the change to the exception for acts done or omitted from 1 April 2024 until publication of this notification.

Exemption under Section 10(23FE) extended for the specified pension fund, moving the expiry into the next fiscal year.
Amendment substitutes the earlier expiry date in the opening paragraph of the principal notification to extend the tax exemption under Section 10(23FE) for the Stichting Pensioen funds, prolonging the exemption period for an additional year and applying retrospectively from the start of the fiscal year through the date of publication of the amending notification.

Extension of exemption under section 10(23FE) extended for the specified pension fund by government notification.
The Central Government, under the specified power to amend Explanation 1 to clause (23FE) of section 10, substitutes the terminal date in the opening paragraph of the earlier notification to extend the period of exemption for the named pension fund, with the amendment operating except as respects things done or omitted on and from the effective date until publication in the Official Gazette.

Exemption under section 10(23FE) extended for the specified foreign pension fund through the following fiscal year.
The Central Government amends the earlier notification granting exemption under Section 10(23FE) to the California Public Employees Retirement System by substituting the original expiry date with a later expiry, thereby extending the period of exemption and providing that the substitution applies in respect of acts or omissions from the commencement of the extended fiscal period to publication of the amending notification.

Exemption under section 10(23FE) extended to preserve the pension fund's tax-exempt status for an additional year.
The Central Government amends the opening paragraph of the principal notification under section 10(23FE) by substituting the earlier terminal date with a new later date, thereby extending the exemption for the pension fund 1000242244 Ontario Inc.; the amendment is made under sub-clause (iv) of clause (c) of Explanation 1 to clause (23FE) of section 10 and is subject to the qualification concerning acts or omissions on and from 1 April 2024 until the date of publication of this notification.

Exemption under section 10(23FE) extended for Public Investment Fund, maintaining applicability into the following fiscal year.
The Central Government, invoking the powers under Explanation 1(b)(vi) to clause (23FE) of section 10 of the Income-tax Act, amends the opening paragraph of the principal notification by substituting the original terminal date with a later terminal date, thereby extending the exemption for the sovereign wealth fund named Public Investment Fund; the amendment preserves an exception for actions or omissions from 1 April, 2024 until publication in the Official Gazette and references the principal notification dated 16 November, 2022.

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.