Tax Exemption for Inbar Holding RSC Limited Pension Fund Investments
- Document
- Notification Notification No. 1/2026
- Effective
- 5th January, 2026
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
In short
Notification 1/2026 confirms that Inbar Holding RSC Limited is now a specified pension fund eligible for tax exemptions on certain Indian investments.
What has changed
How it worked before
Previously, there was no specific notification granting this tax-exempt status to this particular entity under the Income-tax Act.
What has changed
The government has officially recognized this entity as a pension fund, allowing it to earn tax-free income on eligible investments made between January 5, 2026, and March 31, 2030. To keep this benefit, the fund must follow strict rules regarding how it manages its money and reports its activities to the tax authorities.
Who this affects
This notification applies exclusively to Inbar Holding RSC Limited (PAN: AAGCI2029C). It does not apply to other foreign investors or general taxpayers.
What you should do
The entity must file annual income tax returns, submit Form 10BBB every quarter, and provide an annual compliance certificate in Form 10BBC. It must also maintain separate accounts for its Indian investments and ensure it does not participate in the daily management of the companies it invests in.
The original document
| Issued by | IT |
|---|---|
| Document | Notification Notification No. 1/2026 |
| Full title | Notification No. 1/2026 |
| Effective | 5th January, 2026 |
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