CBDT extends cut off date for investment by Twelve sovereign wealth funds / Pension Funds from 31st March 2024 to 31st March, 2025.
CBDT has issued Notifications whereby cut off date for investment by twelve Sovereign Wealth Funds / Pension Funds has been extended for claiming exemption u/s 10(23FE) of the Income Tax Act, 1961.
| Notification No. 65/2024 | Stretford Investment Pte. Ltd. |
| Notification No. 64/2024 | Dagenham Investment Pte. Ltd |
| Notification No. 63/2024 | Anahera Investment Pte. Ltd |
| Notification No. 62/2024 | Bricklayers Investment Pte. Ltd |
| Notification No. 61/2024 | CDPQ Fixed Income XI Inc. |
| Notification No. 60/2024 | The Ivanhoe Logistics Inc. |
| Notification No. 59/2024 | The CDPQ Infrastructures Asia III Inc |
| Notification No. 58/2024 | The Caisse de dépôt et placement du Québec |
| Notification No. 57/2024 | The Canada Pension Plan Investment Board Private Holdings (4) Inc. |
| Notification No. 56/2024 | The Canada Pension Plan Investment Board |
| Notification No. 55/2024 | The Norfund, Government of Norway |
| Notification No. 54/2024 | The MIC Redwood 1 RSC Limited, Abu Dhabi, United Arab Emirates |
- Advisory on Filing Opt-In Declaration for Specified Premises, 2025
- FAQs for HSNS Cess Act, 2025 and HSNS Cess Rules, 2026
- Refusing to condone delay can result in a meritorious matter thrown out at threshold
- Prior period income cannot be considered as income of the current year
- SC condoned delay of 972 days in filing appeal due to restructuring in Department
