Central Government specifies the pension fund, namely, the Canada Pension Plan Investment Board Private Holdings (4) Inc

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.... by sub-clause (iv) of clause (c) of the Explanation 1 to clause (23FE) of section 10 of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the "Act"), the Central Government hereby specifies the pension fund, namely, the 1[CPP Investment Board Private Holdings (4) Inc.], (hereinafter referred to as "the assessee") as the specified person for the purposes of the said clause in respe....

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.... of section 10 of the Act, during the financial year, from an accountant as defined in the Explanation below sub-section (2) of section 288 of the Act and as per clause (vi) of rule 2DB of the Income-tax Rules, 1962; (iii) the assessee 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, as....

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....tatutory obligations and defined contributions for participants or beneficiaries of funds or plans referred to in clause (vi) and no portion of the earnings or assets of the pension fund inures any benefit to any other private person; barring any payment made to creditors or depositors for loan or borrowing [as defined in sub-clause (b) of clause (ii) of Explanation 2 to clause (23FE) of section 1....