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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 2021 amends Section 194A, adding 'infrastructure debt fund' to broaden entities in tax provisions.</h1> Section 194A of the Income-tax Act has been amended by the Finance Act, 2021. In sub-section (3), clause (x), the phrase 'infrastructure debt fund or' is added following 'infrastructure capital fund or.' This amendment expands the scope of entities mentioned in the provision, specifically including infrastructure debt funds alongside infrastructure capital funds.
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