Ravenna Investments Holding B.V. notified as the specified person for the purpose of section 10 sub-section (iv) of clause (c) of Explanation 1 to clause (23FE). https://www.taxtmi.com/notifications?id=141324 The Central Government specifies Ravenna Investments Holding B.V. as the specified person under clause (23FE) of section 10 for eligible investments in India within the notified window, subject to conditions including timely return filing, submission of Form No. 10BBC, quarterly investment intimation in Form No. 10BBB, segmented accounting for exempt investments, continued regulation under Dutch law, exclusive use of earnings for beneficiaries, prohibition on borrowings for investments, and restrictions on operational participation in investees. en-us Wed, 27 Dec 2023 00:00:00 +0530 Sun, 13 Jul 2025 01:33:00 +0530 TaxTMI RSS Generator Ravenna Investments Holding B.V. notified as the specified person for the purpose of section 10 sub-section (iv) of clause (c) of Explanation 1 to clause (23FE). https://www.taxtmi.com/notifications?id=141324 The Central Government specifies Ravenna Investments Holding B.V. as the specified person under clause (23FE) of section 10 for eligible investments in India within the notified window, subject to conditions including timely return filing, submission of Form No. 10BBC, quarterly investment intimation in Form No. 10BBB, segmented accounting for exempt investments, continued regulation under Dutch law, exclusive use of earnings for beneficiaries, prohibition on borrowings for investments, and restrictions on operational participation in investees. Notifications Income Tax Wed, 27 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141324