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    <title>Guidelines for notification under clause (23FE) of section 10</title>
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    <description>Guidelines for notification under clause (23FE) of section 10 require a pension fund to apply in Form No. 10BBA with relevant documents and evidence to the designated Member of the Central Board of Direct Taxes. The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as applicable, must lay down the data structure, standards, and verification procedure for Forms No. 10BBB and 10BBC, and formulate security, archival, and retrieval policies for those forms.</description>
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      <description>Guidelines for notification under clause (23FE) of section 10 require a pension fund to apply in Form No. 10BBA with relevant documents and evidence to the designated Member of the Central Board of Direct Taxes. The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as applicable, must lay down the data structure, standards, and verification procedure for Forms No. 10BBB and 10BBC, and formulate security, archival, and retrieval policies for those forms.</description>
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