https://www.taxtmi.com/notifications?id=138032 The rules amend 2F and 8B to include infrastructure debt funds as issuers of rupee or foreign currency bonds under RBI and FEMA directions, or zero coupon bonds under rule 8B; require infrastructure debt funds issuing zero coupon bonds to maintain a sinking fund investing accrued interest in Government securities; mandate Form 5B and Form 5BA submissions (including accountant certificates) be filed electronically; prescribe application timelines and six month disposal, documentary requirements, and empower Income tax (Systems) officials to specify electronic procedures and security standards. en-us Wed, 06 Apr 2022 00:00:00 +0530 Thu, 07 Apr 2022 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=138032 The rules amend 2F and 8B to include infrastructure debt funds as issuers of rupee or foreign currency bonds under RBI and FEMA directions, or zero coupon bonds under rule 8B; require infrastructure debt funds issuing zero coupon bonds to maintain a sinking fund investing accrued interest in Government securities; mandate Form 5B and Form 5BA submissions (including accountant certificates) be filed electronically; prescribe application timelines and six month disposal, documentary requirements, and empower Income tax (Systems) officials to specify electronic procedures and security standards. Notifications Income Tax Wed, 06 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=138032