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    <title>In respect of subscription to long-term infrastructure bonds purpose of Section 80CCF of the Income-tax Act, 1961</title>
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    <description>Long-term Infrastructure Bonds are specified for tax-favored subscription with conditions: named as Long-term Infrastructure Bond; issuable only by listed public and regulated finance entities and RBI-classified Infrastructure Finance Companies; issuance volume limited to a proportion of the issuer&#039;s prior incremental infrastructure investments, where &#039;investment&#039; includes debt, quasi-equity and equity; minimum tenure and lock-in with post-lock-in exit and pledge rights; mandatory subscriber PAN; yield capped to corresponding government security yields reported by FIMMDA; proceeds limited to RBI-defined infrastructure lending and subject to auditor certification and regulatory filing.</description>
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      <description>Long-term Infrastructure Bonds are specified for tax-favored subscription with conditions: named as Long-term Infrastructure Bond; issuable only by listed public and regulated finance entities and RBI-classified Infrastructure Finance Companies; issuance volume limited to a proportion of the issuer&#039;s prior incremental infrastructure investments, where &#039;investment&#039; includes debt, quasi-equity and equity; minimum tenure and lock-in with post-lock-in exit and pledge rights; mandatory subscriber PAN; yield capped to corresponding government security yields reported by FIMMDA; proceeds limited to RBI-defined infrastructure lending and subject to auditor certification and regulatory filing.</description>
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