https://www.taxtmi.com/acts?id=3689 Applications for notification of a proposed zero coupon bond must be made in Form No. 5B by an eligible infrastructure capital company, infrastructure capital fund, infrastructure debt fund, or public sector company at least three months before the proposed issue date, with supporting incorporation or constituting documents. The Central Government must be satisfied about the bond's life, investment grade rating, stock exchange listing arrangements, and prescribed undertakings for investment or utilisation of proceeds, and may notify, reject, or withdraw notification depending on compliance. Accountants' certificates in Form No. 5BA must be filed electronically after each relevant financial year. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 18 May 2026 16:06:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3689 Applications for notification of a proposed zero coupon bond must be made in Form No. 5B by an eligible infrastructure capital company, infrastructure capital fund, infrastructure debt fund, or public sector company at least three months before the proposed issue date, with supporting incorporation or constituting documents. The Central Government must be satisfied about the bond's life, investment grade rating, stock exchange listing arrangements, and prescribed undertakings for investment or utilisation of proceeds, and may notify, reject, or withdraw notification depending on compliance. Accountants' certificates in Form No. 5BA must be filed electronically after each relevant financial year. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3689