Other conditions to be satisfied by the pension fund

Guidelines for notification under clause (23FE) of section 10

Computation of minimum investment and exempt income for the purposes of clause (23FE) of section 10 of the Act

Computation of exempt income of specified fund for the purposes of clause (23FF) of section 10

Guidelines for approval under clause (23G) of section 10

Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10

Valuation of perquisites

Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner

Annual accretion referred to in the sub-clause (viia) of clause (2) of section 17 of the Act

Unrealised rent

Depreciation

Form of report by an accountant for claiming deduction under section 32(1)(iia)