https://www.taxtmi.com/acts?id=53540 Infrastructure Debt Fund eligible for exemption must be constituted as a non-banking financial company and comply with Reserve Bank of India conditions. Its funds may be invested only in qualifying infrastructure projects or toll-operate-transfer projects, and may be raised through specified bond and external borrowing routes subject to maturity, tenor, and foreign exchange requirements. Investment concentration is capped at 20% of corpus, related-party projects are excluded, income-tax return filing is mandatory, and breach of any condition removes the fund from the exemption framework. en-us Fri, 20 Mar 2026 18:43:45 +0530 Wed, 08 Apr 2026 15:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53540 Infrastructure Debt Fund eligible for exemption must be constituted as a non-banking financial company and comply with Reserve Bank of India conditions. Its funds may be invested only in qualifying infrastructure projects or toll-operate-transfer projects, and may be raised through specified bond and external borrowing routes subject to maturity, tenor, and foreign exchange requirements. Investment concentration is capped at 20% of corpus, related-party projects are excluded, income-tax return filing is mandatory, and breach of any condition removes the fund from the exemption framework. Act-Rules Income Tax Fri, 20 Mar 2026 18:43:45 +0530 https://www.taxtmi.com/acts?id=53540