https://www.taxtmi.com/notifications?id=135669 Specification of the Government Employees Superannuation Board as a specified person under clause (23FE) of section 10 permits exemption for eligible investments in India up to 31 March 2030, conditional on filing returns and Forms 10BBC and 10BBB, maintaining segmented accounts, remaining regulated under Australian law, administering assets solely for statutory retirement and similar benefits, limiting non-purpose assets to ten per cent vested in the Australian government, ensuring earnings do not inure to private persons, prohibiting borrowings for Indian investments and day-to-day participation in investees; violation disqualifies exemption and the notification is effective on publication. en-us Thu, 13 May 2021 00:00:00 +0530 Sun, 13 Jul 2025 00:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135669 Specification of the Government Employees Superannuation Board as a specified person under clause (23FE) of section 10 permits exemption for eligible investments in India up to 31 March 2030, conditional on filing returns and Forms 10BBC and 10BBB, maintaining segmented accounts, remaining regulated under Australian law, administering assets solely for statutory retirement and similar benefits, limiting non-purpose assets to ten per cent vested in the Australian government, ensuring earnings do not inure to private persons, prohibiting borrowings for Indian investments and day-to-day participation in investees; violation disqualifies exemption and the notification is effective on publication. Notifications Income Tax Thu, 13 May 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135669