Long-term infrastructure bond deduction limited by issuance, tenure, lock-in, PAN requirement, yield cap and end-use reporting. Notification designates Long-term infrastructure bonds of India Infrastructure Finance Company Ltd. as eligible under Section 80CCF subject to conditions: restricted issuance tied to incremental infrastructure investments, defined investment types, minimum tenure with mandatory lock-in and permitted exit mechanisms, PAN submission by subscribers, a yield cap linked to comparable government securities reported by FIMMDA, and mandated end-use for infrastructure lending with auditor certification and specified reporting to the Infrastructure Division of the Department of Economic Affairs.