Central Board of Direct Taxes (CBDT) issued notification no. 6/2026 dated 08.01.2026 providing exemption u/s 10(23EE) of the Income-tax Act, 1961(43 of 1961), to the Core Settlement Guarantee Fund (PAN: AAAJA3150B), set up by AMC Repo Clearing Limited, a recognized clearing corporation, with respect to the assessment year 2024-25 and subsequent assessment years.
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 following
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.
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect (with effect from the year of application made before the Board/Department) to this notification.
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