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    <title>Central Government specifies the pension fund, namely, the 2726522 Ontario Limited</title>
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    <description>The Central Government designates 2726522 Ontario Limited as a specified person for tax exemption on eligible investments in India during the notification period, conditioned on filing returns, furnishing Form No. 10BBC, quarterly Form No. 10BBB filings, maintaining segmented accounts, being regulated under Canadian law, administering assets solely for statutory retirement or similar plans, limiting non-qualifying assets to government-owned holdings that vest on dissolution, prohibiting borrowings for investments in India, and avoiding day-to-day participation in investees; non-compliance renders the fund ineligible.</description>
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