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          Income Tax

          Infrastructure Capital Fund

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          Infrastructure Capital Fund defined as a registered trust to provide long-term finance and equity for specified infrastructure and projects. Infrastructure Capital Fund denotes a fund constituted under a registered trust deed to raise monies for specified infrastructure investments by acquiring shares or providing long term finance to enterprises engaged in designated infrastructure activities, to undertakings developing qualifying housing projects, and to projects for construction of hotels meeting prescribed star classification and hospitals meeting prescribed bed capacity.
                            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 Capital Fund defined as a registered trust to provide long-term finance and equity for specified infrastructure and projects.

                                  Infrastructure Capital Fund denotes a fund constituted under a registered trust deed to raise monies for specified infrastructure investments by acquiring shares or providing long term finance to enterprises engaged in designated infrastructure activities, to undertakings developing qualifying housing projects, and to projects for construction of hotels meeting prescribed star classification and hospitals meeting prescribed bed capacity.


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