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The GoI notification specifies a ten-year zero coupon bond issued by Housing and Urban Development Corporation Ltd. with a total maturity value of Rs. 5,000 crores and a discount of Rs. 2,351.49 crores. The bond will be issued before 31 March 2027, with five lakhs bonds to be released. The proceeds are mandated exclusively for infrastructure projects that can self-service debt without relying on state government support. The notification is issued under section 2(48) of the Income-tax Act, 1961, defining infrastructure as per the updated Harmonised Master List of Infrastructure sub-sectors, with specific conditions for project qualification and utilization of bond proceeds.
The GoI notification specifies a ten-year zero coupon bond issued by Housing and Urban Development Corporation Ltd. with a total maturity value of Rs. 5,000 crores and a discount of Rs. 2,351.49 crores. The bond will be issued before 31 March 2027, with five lakhs bonds to be released. The proceeds are mandated exclusively for infrastructure projects that can self-service debt without relying on state government support. The notification is issued under section 2(48) of the Income-tax Act, 1961, defining infrastructure as per the updated Harmonised Master List of Infrastructure sub-sectors, with specific conditions for project qualification and utilization of bond proceeds.
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