https://www.taxtmi.com/news?id=71713 Form 3 under Rule 7 is the accountant's certificate for notified Zero Coupon Bonds issued by infrastructure capital companies, infrastructure capital funds, infrastructure debt funds and public sector companies. It certifies, for each relevant tax year, the amount of bond proceeds actually invested and verifies compliance with the prescribed utilisation timelines, minimum investment thresholds and, for infrastructure debt funds, maintenance of a sinking fund and investment of accrued interest in Government securities. The form is filed electronically with digital signature or electronic verification and includes the accountant's certificate with UDIN where applicable. en-us Tue, 24 Mar 2026 17:38:16 +0530 Tue, 24 Mar 2026 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=71713 Form 3 under Rule 7 is the accountant's certificate for notified Zero Coupon Bonds issued by infrastructure capital companies, infrastructure capital funds, infrastructure debt funds and public sector companies. It certifies, for each relevant tax year, the amount of bond proceeds actually invested and verifies compliance with the prescribed utilisation timelines, minimum investment thresholds and, for infrastructure debt funds, maintenance of a sinking fund and investment of accrued interest in Government securities. The form is filed electronically with digital signature or electronic verification and includes the accountant's certificate with UDIN where applicable. News - Tue, 24 Mar 2026 17:38:16 +0530 https://www.taxtmi.com/news?id=71713