Income Tax Notifications 75 to 113 Dated 11/07/2025 – Exemptions to specified Sovereign Wealth Funds and Pension Funds extended till 31st March 2030

Similarly, exemptions to following funds notified under section 10(23FE) have been extended for investments till 31^st March 2030:

• Sovereign wealth fund, the Norfund, Government of Norway, earlier notification 33/2021 dated 19^thApril 2021. 

(Link: Income Tax Notification 75/2025 Dated 11/07/2025)

• Pension fund, the Canada Pension Plan Investment Board, Canada, earlier notification 34/2021 dated 22^nd April 2021. 

(Link: Income Tax Notification 76/2025 Dated 11/07/2025)

• Pension fund, the Canada Pension Plan Investment Board Private Holdings Inc., Canada, earlier notification 35/2021 dated 22^nd April 2021. 

(Link: Income Tax Notification 77/2025 Dated 11/07/2025)

• Pension fund, the Caisse de dépôt et placement du Québec, Canada, earlier notification 43/2021 dated 4^th May 2021. 

(Link: Income Tax Notification 78/2025 Dated 11/07/2025)

• Pension fund, the CDPQ Infrastructures Asia III Inc., Canada, earlier notification 44/2021 dated 4^th May 2021. 

(Link: Income Tax Notification 79/2025 Dated 11/07/2025)

• Pension fund, the Ivanhoe Logistics India Inc., Canada, earlier notification 45/2021 dated 4^th May 2021. 

(Link: Income Tax Notification 80/2025 Dated 11/07/2025)

• Pension fund, the CDPQ Fixed Income XI Inc., Canada, earlier notification 46/2021 dated 4^th May 2021. 

(Link: Income Tax Notification 81/2025 Dated 11/07/2025)

• Sovereign wealth fund, the Bricklayers Investment Pte. Ltd., Singapore, earlier notification 51/2021 dated 5^th May 2021. 

(Link: Income Tax Notification 82/2025 Dated 11/07/2025)

• Sovereign wealth fund, namely, the Anahera Investment Pte. Ltd., Singapore, earlier notification 52/2021 dated 5^th May 2021. 

(Link: Income Tax Notification 83/2025 Dated 11/07/2025)

• Sovereign wealth fund, the Dagenham Investment Pte. Ltd., Singapore, earlier notification 53/2021 dated 5^th May 2021. 

(Link: Income Tax Notification 84/2025 Dated 11/07/2025)

• Sovereign wealth fund, the Stretford Investment Pte. Ltd., Sinapore, earlier notification 54/2021 dated 5^th May 2021. 

(Link: Income Tax Notification 85/2025 Dated 11/07/2025)

• Sovereign wealth fund, the Chiswick Investment Pte. Ltd., Singapore, earlier notification 55/2021 dated 5^th May 2021. 

(Link: Income Tax Notification 86/2025 Dated 11/07/2025)

• Sovereign wealth fund, the CDC Group Plc., United Kingdom, earlier notification 62/2021 dated 13^thMay 2021. 

(Link: Income Tax Notification 87/2025 Dated 11/07/2025)

• Sovereign wealth fund, the Ministry of Economy and Finance of the Republic of Korea, earlier notification 63/2021 dated 13^th May 2021. 

(Link: Income Tax Notification 88/2025 Dated 11/07/2025)

• Pension fund, the Public Sector Pension Investment Board, Canada, earlier notification 64/2021 dated 13^th May 2021. 

(Link: Income Tax Notification 89/2025 Dated 11/07/2025)

• Pension fund, the Government Employees Superannuation Board, Australia, earlier notification 65/2021 dated 13^th May 2021. 

(Link: Income Tax Notification 90/2025 Dated 11/07/2025)

• Pension fund, the OMERS Administration Corporation, Canada, earlier notification 66/2021 dated 13^thMay 2021. 

(Link: Income Tax Notification 91/2025 Dated 11/07/2025)

• Pension fund, namely, the Indo-Infra Inc., Canada,  earlier notification 67/2021 dated 17^th May 2021. 

(Link: Income Tax Notification 92/2025 Dated 11/07/2025)

• Pension fund, the 2726247 Ontario Inc., Canada, earlier notification 84/2021 dated 3^rd August 2021. 

(Link: Income Tax Notification 93/2025 Dated 11/07/2025)

• Pension fund, the 2452991 Ontario Limited, Canada,  earlier notification 111/2021 dated 16^thSeptember 2021. 

(Link: Income Tax Notification 94/2025 Dated 11/07/2025)

• Pension fund, the 276522 Ontario Limited, Canada, earlier notification 112/2021 dated 16^th September 2021. 

(Link: Income Tax Notification 95/2025 Dated 11/07/2025)

• Pension fund, the BCI IRR India Holdings Inc., Canada, earlier notification 114/2021 dated 20^thSeptember 2021. 

(Link: Income Tax Notification 96/2025 Dated 11/07/2025)

• Pension fund, the School Employees Retirement System of Ohio, United States of America, earlier notification 130/2021 dated 2^nd November 2021. 

(Link: Income Tax Notification 97/2025 Dated 11/07/2025)

• Sovereign wealth fund, Seventy Second Investment Company LLC Abu Dhabi, UAE, earlier notification 69/2022 dated 27^th June 2022. 

(Link: Income Tax Notification 98/2025 Dated 11/07/2025)

• Pension fund, CPPIB Credit Investments VI Inc. Canada, earlier notification 86/2022 dated 21^st July 2022. 

(Link: Income Tax Notification 99/2025 Dated 11/07/2025)

• Sovereign wealth fund, Qatar Holding LLC, Qatar, earlier notification 93/2022 dated 5^th August 2022. 

(Link: Income Tax Notification 100/2025 Dated 11/07/2025)

• Sovereign wealth fund, INQ Holding LLC, Qatar,  earlier notification 95/2022 dated 16^th August 2022. 

(Link: Income Tax Notification 101/2025 Dated 11/07/2025)

• Pension fund, CPPIB India Private Holdings Inc. Canada, earlier notification 97/2022 dated 17^th August 2022. 

(Link: Income Tax Notification 102/2025 Dated 11/07/2025)

• Pension fund, 2589555 Ontario Limited, Canada,  earlier notification 114/2022 dated 13^th October 2022. 

(Link: Income Tax Notification 103/2025 Dated 11/07/2025)

• Sovereign wealth fund, Norges Bank On Account Of The Government Pension Fund Global, Norway, earlier notification 115/2022 dated 14^th October 2022. 

(Link: Income Tax Notification 104/2025 Dated 11/07/2025)

• Pension fund, Teacher Retirement System of Texas, United States of America,  earlier notification 119/2022 dated 31^st October 2022. 

(Link: Income Tax Notification 105/2025 Dated 11/07/2025)

• Sovereign wealth fund, Public Investment Fund, Saudi Arabia, earlier notification 125/2022 dated 16^thNovember 2022. 

(Link: Income Tax Notification 106/2025 Dated 11/07/2025)

• Pension fund, 1000242244 Ontario Inc. Canada, earlier notification 128/2022 dated 28^th December 2022. 

(Link: Income Tax Notification 107/2025 Dated 11/07/2025)

• Pension fund, the California Public Employees Retirement System, United States of America,  earlier notification 02/2023 dated 25^th January 2023. 

(Link: Income Tax Notification 108/2025 Dated 11/07/2025)

• Pension fund, 2743298 Ontario Limited, Canada, earlier notification 36/2023 dated 7^th June 2023. 

(Link: Income Tax Notification 109/2025 Dated 11/07/2025)

• Pension fund, the Stitching Pension fonds ABP, Netherlands,  earlier notification 89A/2023 dated 13^thOctober 2023. 

(Link: Income Tax Notification 110/2025 Dated 11/07/2025)

• Pension fund, BPC Penco XVII Corporation, Canada,  earlier notification 95/2023 dated 01^st November 2023. 

(Link: Income Tax Notification 111/2025 Dated 11/07/2025)

• Pension fund, Ravenna Investments Holding B.V, Netherlands, earlier notification 106/2023 dated 27^thDecember 2023. 

(Link: Income Tax Notification 112/2025 Dated 11/07/2025)

• Pension fund, AIMCo India Infrastructure Limited, earlier notification 93/2024 dated 19^th July 2024. 

(Link: Income Tax Notification 113/2025 Dated 11/07/2025)