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Form No. 174

Application for notification under Schedule V [Table: Sl. No.7.Note 5(a)(iii)(D)] (Pension Fund)

Prescribed under rule 282(2) · Rule 282

Part A: Particulars ofthe Pension Fund

1.

Name:

(refer Note 1)

2.

Address:

(refer Note 2)

3.

Communication Address in India:

(refer Note 3)

4.

Permanent Account Number (PAN):

5.

Tax Identification Number (TIN), if available:

(refer Note 4)

6.

Created under the law of (please mention the name of the foreign country including any of its political constituents like province/state/local body etc.)

7.

E-mail Id:

8.

Contact Number:

Country

Code

Number

9.

Other details to be provided as separate enclosure:

(attach as per Note 5)

Part B: Certification

The applicant is a Pension Fund and interested in making investment in terms of Schedule V [Table: Sl. No. 7] and therefore, it is requested that necessary notification in terms of Schedule V [Table: Sl. No.7.Note 5(a)(iii)(D)] may kindly be issued. It is hereby certified that the Pension Fund satisfies all the conditions mentioned in Schedule V [Table: Sl. No. 7] and rule 282.

Verification

I, , hereby affirm that the information provided in this application is true and correct to the best of my knowledge. I have not concealed any relevant fact.

I am submitting this application in my capacity as (designation), holding PAN and I

am competent to verify and submit this application.

Place: Signature:

Date: Name:

Designation:

Notes:

1. The name shall include full name of the Pension Fund.

2. The address shall include flat/door/building, road/street/block/sector, area/locality, post office, town/city/district, state, country/region and pin code/zip code.

3. The communication address in India shall include flat/door/building, road/street/block/sector, area/locality, post of- fice, town/city/district, state and pin code.

4. TIN of the Pension Fund in the country or specified territory of its residence and in case no such number is available, then a unique number on the basis of which it is identified by the Government of that country or the specified territory of which it claims to be a resident.

5. With respect to Part A (Sl. No. 9), following details shall be provided as annexures, namely: —

Anne

xure

Particulars

A-1

Documents constituting the Pension Fund and amendments (if any)

A-2

Any other relevant information

6. The form is to be signed by the person competent to verify the return of income under section 265.

7. Some of the information in the form would be pre-filled to the extent possible.

Source: Income-tax Rules, 2026, Appendix III – notified by the CBDT vide G.S.R. 198(E) dated 20 March 2026. Reproduced for reference; the layout of the official Gazette form may differ slightly. Please verify with the official notification.

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