https://www.taxtmi.com/notifications?id=144640 Inbar Holding RSC Limited is specified as a specified person under clause (23FE) of section 10 for eligible investments in India until 31 March 2030, subject to conditions: file timely returns for relevant years; quarterly disclosure in Form No.10BBB; annual Form No.10BBC certification by an accountant; maintain segmented accounts for exempt investments; remain regulated under Abu Dhabi or UAE law; administer or invest assets solely to meet statutory obligations and defined contributions for retirement/social security plans; restrict earnings and assets to beneficiaries or permitted creditor repayments; prohibit borrowings for making investments in India; and avoid day-to-day participation in investees while retaining monitoring rights. Violation causes ineligibility for the exemption. en-us Mon, 05 Jan 2026 00:00:00 +0530 Tue, 06 Jan 2026 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=144640 Inbar Holding RSC Limited is specified as a specified person under clause (23FE) of section 10 for eligible investments in India until 31 March 2030, subject to conditions: file timely returns for relevant years; quarterly disclosure in Form No.10BBB; annual Form No.10BBC certification by an accountant; maintain segmented accounts for exempt investments; remain regulated under Abu Dhabi or UAE law; administer or invest assets solely to meet statutory obligations and defined contributions for retirement/social security plans; restrict earnings and assets to beneficiaries or permitted creditor repayments; prohibit borrowings for making investments in India; and avoid day-to-day participation in investees while retaining monitoring rights. Violation causes ineligibility for the exemption. Notifications Income Tax Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=144640