Corporate TaxArticle·27 July 2026
Oman Social Protection Fund pegged as a specified Pension Fund
By J the App
Executive Summary
The Central Government has notified the Social Protection Fund (SPF), Oman, as a specified pension fund under Schedule V of the Income-tax Act, 2025.
The notification applies to eligible investments made in India from 15 July 2026 until 31 March 2030, subject to strict compliance with the prescribed regulatory and reporting conditions.
Domain | Corporate Tax | Direct Tax
Background
Schedule V of the Income-tax ...
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