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Shristi Rajput
April 20, 2026

Submitted By: Shristi Rajput

Circular No. 19/2021 Guidelines under clause (23FE) of section 10 of Income tax act

It lays down the conditions and compliance requirements for tax exemption available to notified sovereign wealth funds and pension funds on income earned from specified investments in India, such as infrastructure investments, ensuring proper eligibility and reporting rules.

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