M/S India Infra Debt limited is notifies as an infrastructure debt fund, for the assessment year 2013-14 and subsequent assessment years. (Notification No. 83/2016, Dated 16 sept 2016)

M/S  India Infra Debt Limited is notifies as an infrastructure debt fund under clause (47) of section 10 of the Income-tax Act, 1961 (43 of 1961), for the assessment year 2013-14 and subsequent assessment years.

This notification shall be subject to the following conditions, namely:-

(i) that the infrastructure debt fund shall conform to and comply with the provisions of the Income-tax Act, 1961 and Rule 2F of the Income-tax Rules, 1962 and the conditions provided by the Reserve Bank of India in this regard;

(ii) that the infrastructure debt fund shall file its return of income as required by sub-section 4C of section 139 on or before the due date.

(Notification No. 83/2016, Dated 16 Sept 2016)