Central Government notifies L&T Infra Debt Fund as an infrastructure debt fund for the assessment year 2018-19 and subsequent assessment years - 74/2020 - Income Tax Act, 1961
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Infrastructure debt fund recognition: L&T Infra Debt Fund notified under tax exemption provision, subject to statutory compliance and filing. Notification designates L&T Infra Debt Fund (PAN: AACCL4493R) as an infrastructure debt fund for the stated assessment year and subsequent years, subject to compliance with the Income-tax Act, applicable rules including rule 2F, Reserve Bank of India conditions, and timely filing of its return of income as required.
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 recognition: L&T Infra Debt Fund notified under tax exemption provision, subject to statutory compliance and filing.
Notification designates L&T Infra Debt Fund (PAN: AACCL4493R) as an infrastructure debt fund for the stated assessment year and subsequent years, subject to compliance with the Income-tax Act, applicable rules including rule 2F, Reserve Bank of India conditions, and timely filing of its return of income as required.
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