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    <title>Application for notification of a zero coupon bond under section 2(112)</title>
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    <description>Application is prescribed for notification of a zero coupon bond and requires details of the eligible applicant, the proposed bond issue, and the investment project, including the applicant&#039;s particulars, bond terms, project information, source of investment, management structure, and year-wise deployment of funds. The declaration requires certification of the information furnished and an undertaking that the bond proceeds will be invested as prescribed. For an infrastructure debt fund, a further undertaking is required to maintain a sinking fund for accruing interest, with such interest invested in Government Securities.</description>
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    <pubDate>Sat, 21 Mar 2026 12:47:00 +0530</pubDate>
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      <description>Application is prescribed for notification of a zero coupon bond and requires details of the eligible applicant, the proposed bond issue, and the investment project, including the applicant&#039;s particulars, bond terms, project information, source of investment, management structure, and year-wise deployment of funds. The declaration requires certification of the information furnished and an undertaking that the bond proceeds will be invested as prescribed. For an infrastructure debt fund, a further undertaking is required to maintain a sinking fund for accruing interest, with such interest invested in Government Securities.</description>
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