Notification u/s 10(23EE) of the Income Tax Act, 1961 in the case of Core Settlement Guarantee Fund

Notification u/s 10(23EE) of the Income Tax Act, 1961 in the case of Core Settlement Guarantee Fund

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 8th January, 2026

S.O. 115(E).— In exercise of the powers conferred by clause (23EE) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the Core Settlement Guarantee Fund (PAN: AAAJA3150B), set up by AMC Repo Clearing Limited, a recognized clearing corporation, with respect to specified income mentioned in Explanation (iii) of clause (23EE) of section 10 of the Income-tax Act, 1961, for the purpose of the said clause for the assessment year 2024-25 and subsequent assessment years.

2. This notification shall be effective subject to the conditions that Core Settlement Guarantee Fund (PAN: AAAJA3150B) set up by AMC Repo Clearing Limited shall continue to follow conditions mentioned in clause (23EE) of Section 10 including the followinga.

a. shall file return of income in accordance with sub-section (4C) of section 139 of the Income-tax Act, 1961.

b. AMC Repo Clearing Limited shall remain recognised as a clearing corporation by SEBI.

[Notification No. 06 /2026/F. No. 300197/212/2023-ITA-I]
HARDEV SINGH, Under Secy