https://www.taxtmi.com/notifications?id=136632 The Central Government designates BCI IRR India Holdings Inc. as a specified person under Explanation 1 to clause (23FE) of section 10 for eligible investments in India made from publication until the notified cut off, subject to conditions including timely income tax return filing, submission of Forms 10BBC and 10BBB, maintenance of segmented accounts, continued regulation under Canadian law, asset use and investment restrictions, prohibition on borrowings for Indian investments, and limitations on operational participation; breach of these conditions renders the fund ineligible for the exemption. en-us Mon, 20 Sep 2021 00:00:00 +0530 Sat, 12 Jul 2025 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136632 The Central Government designates BCI IRR India Holdings Inc. as a specified person under Explanation 1 to clause (23FE) of section 10 for eligible investments in India made from publication until the notified cut off, subject to conditions including timely income tax return filing, submission of Forms 10BBC and 10BBB, maintenance of segmented accounts, continued regulation under Canadian law, asset use and investment restrictions, prohibition on borrowings for Indian investments, and limitations on operational participation; breach of these conditions renders the fund ineligible for the exemption. Notifications Income Tax Mon, 20 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136632