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    <title>Intimation by Pension Fund of investment under clause (23FE) of section 10 of the Income-tax Act, 1961</title>
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    <description>Pension funds notified under the exemption must submit Form 10BBB quarterly within one month of quarter-end, providing general information (quarter, financial year, fund name, PAN, notification details) and detailed investment particulars (date, amount, nature of investment, nature of income, investee entity details). Prescribed codes classify investment type, income type and entity category. The return must include totals and a verification declaration signed by the person competent to verify returns, stating capacity and identification.</description>
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      <description>Pension funds notified under the exemption must submit Form 10BBB quarterly within one month of quarter-end, providing general information (quarter, financial year, fund name, PAN, notification details) and detailed investment particulars (date, amount, nature of investment, nature of income, investee entity details). Prescribed codes classify investment type, income type and entity category. The return must include totals and a verification declaration signed by the person competent to verify returns, stating capacity and identification.</description>
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