Specified person u/s 10(23FE) for the purposes of eligible investment made by it in India - Central Government specifies the pension fund, namely, CPPIB Credit Investments VI Inc.

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....ON NO. 86/2022 New Delhi, the 21st July, 2022 (INCOME-TAX) S.O. 3324(E).-In exercise of the powers conferred 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, CPPIB Credit Investments VI Inc. (PAN: AAGCC5549K), ....

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....ction 139 of the Act; (ii) the assessee shall furnish along with such return a certificate in Form No. 10BBC in respect of compliance to the provisions of clause (23FE) 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, as per the provisions of clause (vi) of rule 2DB of the Income-tax Rule....

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....ecurity, employment, disability, death benefits or any similar compensation to the participants or beneficiaries of such funds or plans, as the case may be; (vii) the earnings and assets of the assessee should be used only for meeting statutory obligations and defined contributions for participants or beneficiaries of funds or plans referred to in clause (vi) and no portion of the earning....

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....tment with the investee including the right to appoint directors or executive director shall not be considered as participation in the day to day operations of the investee. 2. Violation of any of the conditions as stipulated in the said clause (23FE) of section 10 of the Act and this notification shall render the assessee ineligible for the tax exemption. 3. This notification shall come int....