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of <h1>Amendment to Rule 2F of Income-tax Rules: Setup of Infrastructure Debt Funds for Tax Exemption Under Section 10(47).</h1> The Income-tax (Third Amendment) Rules, 2025, amend Rule 2F of the Income-tax Rules, 1962, concerning the setup of Infrastructure Debt Funds (IDF) for tax exemption under section 10, clause (47). The IDF must operate as a Non-Banking Financial Company per Reserve Bank of India guidelines and invest in specific infrastructure projects. IDFs can issue rupee or foreign currency bonds, zero coupon bonds, or raise funds through external commercial borrowings with a minimum tenor of five years. Investments are restricted in projects where a specified shareholder has substantial interest, defined as holding at least 30% voting power.
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