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The Central Government, through Notification No. 31/2025, designates HUDCO's redeemable bonds issued on or after 01st April, 2025 as 'long-term specified assets' under section 54EC of the Income-tax Act, 1961. The bonds, redeemable after five years, are subject to specific conditions wherein HUDCO must utilize proceeds exclusively for infrastructure projects capable of servicing debt through project revenues without state government dependency. The notification comprehensively defines infrastructure sectors and projects, incorporating the Updated Harmonised Master List of Infrastructure sub-sectors, thereby providing clear regulatory guidelines for bond issuance and utilization.
The Central Government, through Notification No. 31/2025, designates HUDCO's redeemable bonds issued on or after 01st April, 2025 as 'long-term specified assets' under section 54EC of the Income-tax Act, 1961. The bonds, redeemable after five years, are subject to specific conditions wherein HUDCO must utilize proceeds exclusively for infrastructure projects capable of servicing debt through project revenues without state government dependency. The notification comprehensively defines infrastructure sectors and projects, incorporating the Updated Harmonised Master List of Infrastructure sub-sectors, thereby providing clear regulatory guidelines for bond issuance and utilization.
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