https://www.taxtmi.com/notifications?id=135542 The government designates the Canada Pension Plan Investment Board as the specified person under clause (23FE) of section 10 for eligible investments in India within the notified period, conditional on compliance with filing returns, furnishing an accountant's compliance certificate, quarterly investment intimation, segmented accounting, continued Canadian regulation, administration solely for statutory and defined contributions, prohibition on inuring benefits to private persons, prohibition on borrowings for making investments in India, and restriction from day to day participation in investees; breach of any condition results in loss of exemption. en-us Thu, 22 Apr 2021 00:00:00 +0530 Sat, 12 Jul 2025 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135542 The government designates the Canada Pension Plan Investment Board as the specified person under clause (23FE) of section 10 for eligible investments in India within the notified period, conditional on compliance with filing returns, furnishing an accountant's compliance certificate, quarterly investment intimation, segmented accounting, continued Canadian regulation, administration solely for statutory and defined contributions, prohibition on inuring benefits to private persons, prohibition on borrowings for making investments in India, and restriction from day to day participation in investees; breach of any condition results in loss of exemption. Notifications Income Tax Thu, 22 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135542