https://www.taxtmi.com/notifications?id=135598 Specification designates CDPQ Infrastructures Asia III Inc. as a specified person under clause (23FE) of section 10 for eligible investments in India up to the notified cut-off, subject to conditions including filing timely returns, furnishing Form No.10BBC certified by an accountant, quarterly investment disclosures in Form No.10BBB, maintenance of segmented accounts, continued regulation under Que bec law, exclusive use of earnings and assets to meet statutory obligations of pension or similar plans, restrictions on non-core assets, prohibition on borrowings for Indian investments, and limits on operational participation in investees. en-us Tue, 04 May 2021 00:00:00 +0530 Sat, 12 Jul 2025 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135598 Specification designates CDPQ Infrastructures Asia III Inc. as a specified person under clause (23FE) of section 10 for eligible investments in India up to the notified cut-off, subject to conditions including filing timely returns, furnishing Form No.10BBC certified by an accountant, quarterly investment disclosures in Form No.10BBB, maintenance of segmented accounts, continued regulation under Que bec law, exclusive use of earnings and assets to meet statutory obligations of pension or similar plans, restrictions on non-core assets, prohibition on borrowings for Indian investments, and limits on operational participation in investees. Notifications Income Tax Tue, 04 May 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135598