https://www.taxtmi.com/news?id=71705 Form No. 2 is the prescribed electronic application under rule 7 of the Income-tax Rules for notification of a Zero Coupon Bond under section 2(112) of the Act. Filing is mandatory before issue, must be made at least three months in advance, and is issue-specific. It is to be filed by an infrastructure capital company, infrastructure capital fund, infrastructure debt fund, or public sector company with the required details and supporting annexures. en-us Tue, 24 Mar 2026 16:10:54 +0530 Tue, 24 Mar 2026 16:10:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=71705 Form No. 2 is the prescribed electronic application under rule 7 of the Income-tax Rules for notification of a Zero Coupon Bond under section 2(112) of the Act. Filing is mandatory before issue, must be made at least three months in advance, and is issue-specific. It is to be filed by an infrastructure capital company, infrastructure capital fund, infrastructure debt fund, or public sector company with the required details and supporting annexures. News - Tue, 24 Mar 2026 16:10:54 +0530 https://www.taxtmi.com/news?id=71705