Income-tax Rules, 2026 | Rule 282 of 333

Rule 282 - Notified foreign pension fund Operative rule

Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026

Local extract available Legacy mapping: Not recorded

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282Rule number

1430Local text characters

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For the connected rule or filing step, see Rule 286 - Employee-welfare fund approval Operative rule.

Source and status control

Primary authority: Notification No. 22/2026 / G.S.R. 198(E)

For the connected rule or filing step, see Rule 288 - Infrastructure debt fund Operative rule.

Currentness control: Base Rules effective 1 April 2026. Check later amendments, corrigenda and portal implementation before action.

Local statutory extract - official source controls

Rule text held in the production corpus

Pension fund notification and conditions. 282. (1) A pension fund under Schedule V [Table: Sl. No. 7, Note 5(a)(iii)] must satisfy: it is regulated under a foreign country's law (including that of its political constituents); it administers or invests assets to meet statutory obligations and defined contributions for retirement, social security, employment, disability, death, or similar benefit plans; this condition is deemed met for assets where such assets are no more than 10% of the fund's total, are wholly owned (directly or indirectly) by the foreign government, and vest in that government on dissolution; its earnings and assets are used only for those statutory/defined-contribution purposes with no private benefit (except payments to creditors/depositors for non-Indian-investment borrowings, and except earnings from the sub-10% asset category credited to the foreign government or its designated account); it intimates each Indian investment made in a quarter within one month of quarter-end in Form No. 175; and it files its return of income by the section 263(1)(c) due date with an accountant's compliance certificate in Form No. 176. (2) For notification under Schedule V [Table: Sl. No. 7, Note 5(a)(iii)(D)], the pension fund shall apply in Form No. 174, with relevant documents and evidence, to the Member, Central Board of Direct Taxes, having supervision over the Foreign Tax and Tax Research Division.

Local extract SHA-256: be3b178c9ee196b408972453ed700b64efde8381ec838e260cb90eaa39b101af. This hash authenticates the local extract only; it does not certify that every amendment, table or Gazette footnote has been consolidated.

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Official starting point: www.incometaxindia.gov.in