https://www.taxtmi.com/notifications?id=138917 Central Government designates Qatar Holding LLC as the specified person for sovereign wealth fund exemption under clause (23FE) of section 10 for investments made in India from publication up to the notified cut off date, subject to conditions: timely filing of returns, statutory audit and prescribed audit report, quarterly electronic investment statements, segmented accounting, maintained ownership and regulatory links to the Government of Qatar, prohibition on borrowings for the purpose of investment in India, earnings credited to government designated accounts, vesting of assets in the government on dissolution, non participation in day to day operations of investees, and ineligibility on any breach of these conditions. en-us Fri, 05 Aug 2022 00:00:00 +0530 Sun, 13 Jul 2025 00:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=138917 Central Government designates Qatar Holding LLC as the specified person for sovereign wealth fund exemption under clause (23FE) of section 10 for investments made in India from publication up to the notified cut off date, subject to conditions: timely filing of returns, statutory audit and prescribed audit report, quarterly electronic investment statements, segmented accounting, maintained ownership and regulatory links to the Government of Qatar, prohibition on borrowings for the purpose of investment in India, earnings credited to government designated accounts, vesting of assets in the government on dissolution, non participation in day to day operations of investees, and ineligibility on any breach of these conditions. Notifications Income Tax Fri, 05 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=138917