https://www.taxtmi.com/acts?id=39032 Pension fund eligibility for section 10(23FE) requires foreign regulatory oversight, administration or investment of assets for qualifying retirement and social security obligations, and use of earnings and assets only for those purposes without private benefit. Limited government-owned assets may be treated as satisfying the relevant condition if the specified value, ownership, and vesting requirements are met. The fund must report quarterly investments in India in the prescribed form and file its income-tax return with an accountant's compliance certificate by the due date. en-us Tue, 18 Aug 2020 13:05:51 +0530 Sat, 23 May 2026 11:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39032 Pension fund eligibility for section 10(23FE) requires foreign regulatory oversight, administration or investment of assets for qualifying retirement and social security obligations, and use of earnings and assets only for those purposes without private benefit. Limited government-owned assets may be treated as satisfying the relevant condition if the specified value, ownership, and vesting requirements are met. The fund must report quarterly investments in India in the prescribed form and file its income-tax return with an accountant's compliance certificate by the due date. Act-Rules Income Tax Tue, 18 Aug 2020 13:05:51 +0530 https://www.taxtmi.com/acts?id=39032