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    <title>Central Government specifies the pension fund, namely, AIMCo India Infrastructure Limited in respect of the eligible investment made by it in India - 93/2024 - Income Tax</title>
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    <description>AIMCo India Infrastructure Limited is specified as the person eligible for exemption under clause (23FE) for qualifying investments in India subject to conditions: timely return filing, Form 10BBC compliance certificate, quarterly Form 10BBB reporting, segmented accounts, regulation under Alberta law, administering assets solely for statutory retirement/social security plans, a capped allowance for non-core wholly government-owned assets with earnings credited to government accounts, prohibition on borrowings for Indian investments, and no day-to-day participation in investees apart from monitoring rights. Non-compliance renders the fund ineligible.</description>
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      <description>AIMCo India Infrastructure Limited is specified as the person eligible for exemption under clause (23FE) for qualifying investments in India subject to conditions: timely return filing, Form 10BBC compliance certificate, quarterly Form 10BBB reporting, segmented accounts, regulation under Alberta law, administering assets solely for statutory retirement/social security plans, a capped allowance for non-core wholly government-owned assets with earnings credited to government accounts, prohibition on borrowings for Indian investments, and no day-to-day participation in investees apart from monitoring rights. Non-compliance renders the fund ineligible.</description>
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