https://www.taxtmi.com/notifications?id=135607 Notification designates Dagenham Investment Pte. Ltd. as a sovereign wealth fund specified person for tax exemption under clause 23FE of section 10 for investments in India up to 31 March 2030, subject to conditions including timely return filing, statutory audit and prescribed audit report, quarterly electronic investment statements, segmented accounts, exclusive Government of Singapore ownership and control, continued Singapore regulation, prohibition on borrowings for Indian investments, earnings credited to government designated accounts, asset vesting on dissolution, and prohibition on day to day participation in investees; breach renders exemption inapplicable. en-us Wed, 05 May 2021 00:00:00 +0530 Sat, 12 Jul 2025 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135607 Notification designates Dagenham Investment Pte. Ltd. as a sovereign wealth fund specified person for tax exemption under clause 23FE of section 10 for investments in India up to 31 March 2030, subject to conditions including timely return filing, statutory audit and prescribed audit report, quarterly electronic investment statements, segmented accounts, exclusive Government of Singapore ownership and control, continued Singapore regulation, prohibition on borrowings for Indian investments, earnings credited to government designated accounts, asset vesting on dissolution, and prohibition on day to day participation in investees; breach renders exemption inapplicable. Notifications Income Tax Wed, 05 May 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135607