Notification of Core Settlement Guarantee Fund for Income Tax Exemption

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

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 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.

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

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.