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of <h1>India Infradebt Limited Designated as Infrastructure Debt Fund u/s 10(47) of Income-tax Act for 2013-14 Onwards.</h1> The Central Government has designated M/s. India Infradebt Limited as an infrastructure debt fund for the assessment year 2013-14 and subsequent years under clause (47) of section 10 of the Income-tax Act, 1961. This notification, issued by the Ministry of Finance's Central Board of Direct Taxes, requires the fund to adhere to the Income-tax Act, 1961, Rule 2F of the Income-tax Rules, 1962, and conditions set by the Reserve Bank of India. Additionally, the fund must file its income return by the due date as specified in sub-section 4C of section 139.
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