https://www.taxtmi.com/notifications?id=146311 Tax exemption is available to the Social Protection Fund for eligible investments made in India within the notified period, subject to continuing compliance. The fund must file timely returns with an accountant's compliance certificate, report quarterly investment details, and maintain segregated accounts. It must remain regulated under Omani law, use assets only for specified social-protection obligations, avoid borrowings for Indian investments, and not participate in investees' day-to-day operations. Non-compliance with the notification or Schedule V conditions makes the fund ineligible for exemption. en-us Wed, 15 Jul 2026 00:00:00 +0530 Thu, 16 Jul 2026 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146311 Tax exemption is available to the Social Protection Fund for eligible investments made in India within the notified period, subject to continuing compliance. The fund must file timely returns with an accountant's compliance certificate, report quarterly investment details, and maintain segregated accounts. It must remain regulated under Omani law, use assets only for specified social-protection obligations, avoid borrowings for Indian investments, and not participate in investees' day-to-day operations. Non-compliance with the notification or Schedule V conditions makes the fund ineligible for exemption. Notifications Income Tax Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146311