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    <title>Pension fund, namely, the Stichting Pensioen funds ABP specified u/s 10(23FE)</title>
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    <description>The government specifies Stichting Pensioenfonds ABP as a specified person for a time limited income tax exemption for eligible investments in India, subject to conditions: timely return filing, furnishing Form No. 10BBC certificate, quarterly Form No. 10BBB reporting, maintenance of segmented accounts for exempt income, continued regulation under Netherlands law, use of assets solely to meet statutory obligations and defined contributions, prohibition on borrowings for investments in India, and restriction from day to day participation in investee operations while retaining monitoring rights. Violation of any condition disqualifies the fund from the exemption.</description>
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      <description>The government specifies Stichting Pensioenfonds ABP as a specified person for a time limited income tax exemption for eligible investments in India, subject to conditions: timely return filing, furnishing Form No. 10BBC certificate, quarterly Form No. 10BBB reporting, maintenance of segmented accounts for exempt income, continued regulation under Netherlands law, use of assets solely to meet statutory obligations and defined contributions, prohibition on borrowings for investments in India, and restriction from day to day participation in investee operations while retaining monitoring rights. Violation of any condition disqualifies the fund from the exemption.</description>
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