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    <title>Deduction in respect of subscription to long-term infrastructure bonds for the purpose of Section 80CCF of the Income-tax Act, 1961</title>
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    <description>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.</description>
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      <description>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.</description>
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