Income-tax (20th Amendment) Rules, 2020.

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....s regulated under the law of a foreign country including the laws made by any of its political constituents being a province, state or local body, by whatever name called, under which it is created or established, as the case may be; (ii) it is responsible for administering or investing the assets for meeting the statutory obligations and defined contributions of one or more funds or plans established for providing retirement, social security, employment, disability, death benefits or any similar compensation to the participants or beneficiaries of such funds or plans, as the case may be; (iii) the earnings and assets of the pension fund are used only for meeting statutory obligations and defined contributions for participants or beneficiaries of funds or plans referred to in clause (ii) and no portion of the earnings or assets of the pension fund inures any benefit to any other private person; (iv) it does not undertake any commercial activity whether within or outside India; (v) it shall intimate the details in respect of each investment made by it in India during the quarter within one month from the end of the quarter in Form No. 10BBB; ....

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....Address of the Pension Fund : (c) Tax Identification Number of the country of residence : (d) Country of residence : (e) Permanent Account Number (PAN) : 2.. It is hereby certified that- (a) the Pension Fund is created or established under the law of _________ (please mention the name of the foreign country including any of its political constituents like province/ state/ local body etc) and is regulated under that law; (b) is not liable to tax in the foreign country mentioned at (a) above; (c) the Pension Fund is responsible for administering or investing the assets for meeting the statutorily obligations and defined contributions of one or more funds or plans established for providing retirement, social security, employment, disability, death benefits or any similar compensation to the participants or beneficiaries of such funds or plans, as the case may be; (d) the earnings and assets of the pension fund are used only for meeting statutory obligations and defined contributions for participants or beneficiaries of funds or plans referred to in (c) above and no portion of the earnings or assets of the pension fund i....

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....nvestment Fund Name PAN (1) (2) (3) (4) (5) (6) (7) (8) 1.               2.                               Total             Verification* I, ___________________, son/ daughter/ wife** of Shri _______________,solemnly declare that to the best of my knowledge and belief, the information given above is correct and complete and particulars shown therein are truly stated. 2. I further declare that to the best of my knowledge; I have not concealed any relevant fact or information. 3. I also declare that I am making this application in my capacity as __________ (designation) and that I am holding PAN/ Aadhaar** _____ and I am competent to make this application and verify it. Verified today the ___________ day of ______________ Place __________ (Signature) ________________ Name ________________ Notes: 1. **Delete whichever is not applicable. 2. *To be signed by the person competent to verify the return....

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.... the entity in which Investment made Date of sale Business Trust/ Company or enterprise or entity/ Alternative Investment Fund Name PAN (1) (2) (3) (4) (5) (6) (7) (8) (9) 1.                 2.                                   Total               (iii) the Pension Fund satisfies all the conditions required for the purposes of exemption under clause (23FE) of section 10 of the Income-tax Act, 1961, that is, - (a) it is created or established under the law of _____________ (please mention the name of the foreign country including any of its political constituents like province/ state/ local body etc) and is regulated under that law; (b) it is not liable to tax in such foreign country; (c) it is responsible for administering or investing the assets for meeting the statutorily obligations and defined contributions of one or more funds or plans establishe....