Tag: Sovereign Wealth Fund
CBDT guidelines on eligibility of exemption under clause (23FE) of section 10 of the Income-tax Act, 1961 Central Board of Direct Taxes CBDT has issued Circular No. 19 of 2021 dated 26th October, 2021 giving guidelines under clause (23FE) of section 10 of the Income-tax Act, …
CBDT notifies two sovereign wealth funds u/s 10(23FE) CBDT has notified two sovereign wealth fund under section 10(23FE) of the Income Tax Act 1961 (the Act) as the specified person for the purposes of the clause (vi) of clause (b) of the Explanation 1 to clause (23FE) of section 10 …
CBDT notifies two sovereign wealth funds and three Pension Funds u/s 10(23FE) The CBDT has notified more sovereign wealth fund and Pension Funds under section 10(23FE) of the Income Tax Act 1961 (the Act) as the specified person for the purposes of the clause (vi) of clause (b) of …
CBDT notifies five sovereign wealth funds u/s 10(23FE) The CBDT has notified the following five sovereign wealth fund under section 10(23FE) of the Income Tax Act 1961 (the Act) as the specified person for the purposes of the clause (vi) of clause (b) of the Explanation 1 …
Sovereign Wealth Fund u/s 10(23EF). Applications, ITR, audit report & quarterly statement to be filed Circular No. 15 of 2020 New Delhi, 22nd July, 2020 Notification of Sovereign Wealth Fund under section 10(23FE) of the Income-tax Act, 1961 The Finance Act, 2020, inter alia, inserted clause (23FE) …