Infrastructure Debt Fund compliance rules govern investment limits, fundraising conditions, related-party restrictions, and exemption eligibility. Infrastructure Debt Fund eligible for exemption must be constituted as a non-banking financial company and comply with Reserve Bank of India conditions. Its funds may be invested only in qualifying infrastructure projects or toll-operate-transfer projects, and may be raised through specified bond and external borrowing routes subject to maturity, tenor, and foreign exchange requirements. Investment concentration is capped at 20% of corpus, related-party projects are excluded, income-tax return filing is mandatory, and breach of any condition removes the fund from the exemption framework.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Infrastructure Debt Fund compliance rules govern investment limits, fundraising conditions, related-party restrictions, and exemption eligibility.
Infrastructure Debt Fund eligible for exemption must be constituted as a non-banking financial company and comply with Reserve Bank of India conditions. Its funds may be invested only in qualifying infrastructure projects or toll-operate-transfer projects, and may be raised through specified bond and external borrowing routes subject to maturity, tenor, and foreign exchange requirements. Investment concentration is capped at 20% of corpus, related-party projects are excluded, income-tax return filing is mandatory, and breach of any condition removes the fund from the exemption framework.
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