Central Government notifies IDFC Infrastructure Finance Limited as an infrastructure debt fund for the assessment year 2020-21 and subsequent assessment years - 83/2019 - Income Tax Act, 1961
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Infrastructure debt fund status granted to IDFC Infrastructure Finance, subject to statutory compliance and timely income-tax filings. Notification designates IDFC Infrastructure Finance Limited as an infrastructure debt fund under clause (47) of section 10 of the Income-tax Act for assessment year 2020-2021 and subsequent years, subject to compliance with the Income-tax Act, rule 2F of the Income-tax Rules, 1962 and Reserve Bank of India conditions, and to timely filing of the return of income as required by sub-section (4C) of section 139.
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 debt fund status granted to IDFC Infrastructure Finance, subject to statutory compliance and timely income-tax filings.
Notification designates IDFC Infrastructure Finance Limited as an infrastructure debt fund under clause (47) of section 10 of the Income-tax Act for assessment year 2020-2021 and subsequent years, subject to compliance with the Income-tax Act, rule 2F of the Income-tax Rules, 1962 and Reserve Bank of India conditions, and to timely filing of the return of income as required by sub-section (4C) of section 139.
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