Vide Notification No. 11/2022, Dated 25th January 2022, the CBDT has notified Annexure for Audit report to be filed by the Sovereign Wealth Fund claiming exemption under clause (23FE) of section 10 of the Income-tax Act, 1961.
For this purpose, Annexure notified vide Notification No. 89/2020, Dated 2nd November 2020 has been substituted with the new Annexure as prescribed in the new notification.
Clauses (vii), (viii), (ix), (x), (xi) and (xii) of Notification No. 89/2020, Dated 2nd November 2020 have been substituted with new clauses.
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