https://www.taxtmi.com/circulars?id=69565 Notification framework for Sovereign Wealth Funds under Schedule V of the Income-tax Act, 2025 provides the procedure for notification and reporting. A fresh applicant must file Form I with the designated CBDT Member, while already notified funds need not reapply. Every notified sovereign wealth fund must file a return of income with audit report and submit a quarterly electronic Form II statement within one month of each quarter end for each investment made. en-us Mon, 30 Mar 2026 00:00:00 +0530 Mon, 30 Mar 2026 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69565 Notification framework for Sovereign Wealth Funds under Schedule V of the Income-tax Act, 2025 provides the procedure for notification and reporting. A fresh applicant must file Form I with the designated CBDT Member, while already notified funds need not reapply. Every notified sovereign wealth fund must file a return of income with audit report and submit a quarterly electronic Form II statement within one month of each quarter end for each investment made. Circulars Income Tax Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69565