Infrastructure debt fund status granted to India Infradebt Limited subject to tax and regulatory compliance and timely return filing. Notification designates M/s. India Infradebt Limited as an infrastructure debt fund for assessment year 2013-14 and subsequent years, subject to compliance with the Income-tax Act, the Income-tax Rules provision for infrastructure debt funds and conditions laid down by the Reserve Bank of India, and subject to filing its return of income as required by the applicable income-tax return provision on or before the due date.