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Shristi Rajput
April 20, 2026

Submitted By: Shristi Rajput

Circular No. 15/2020 Notification of Sovereign wealth fund under section 10(23FE) under income tax fiund

It provides guidelines for notification and eligibility of Sovereign Wealth Funds and pension funds to claim tax exemption on specified income from investments in India, subject to prescribed conditions and compliance requirements.

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