Application for notification of a zero coupon bond under clause (48) of section 2 of the Income-tax Act, 1961

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....ory (Please tick one): Infrastructure capital company/Infrastructure capital fund/Public sector company 3. Address of the applicant   4. 1[Permanent Account Number or Aadhaar Number] of the applicant   5. Assessing Officer under whose jurisdiction the applicant is assessed/ assessable to income-tax   6. Date of incorporation/ registration (Please enclose copy of certificate of incorporation/ registration   7. Objects of the applicant (Please enclose copy of Memorandum/ Trust deed, etc.)   (a) main objects   (b) ancillary objects   8. The total number of bonds proposed to be issued   9. Amount for which the bond is proposed to be issued   10. Amount payable on matur....

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....dertakings referred to in (c);   (e) whether the enterprise or enterprises or undertaking or undertakings referred to in (c) is, for the time being, approved under clause (23G) of section 10, if yes, please attach copy of the approval;   (f) whether approval referred to in (e) is for any particular amount of investment/ cost of project, if yes, furnish the details thereof.   17. Location of project/projects in which investment is proposed to be made   18. Approximate year wise investment required to be made   19. Sources of investment (other than the bonds), if any.   20. Schedule of development of project/ projects (a) planned date of commencement. (b) planned date of commencement of opera....

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....debt fund" shall be substituted; (e) for sub-rule (6), the following sub-rule shall be substituted, namely- (f) “(6) Every infrastructure capital company or infrastructure capital fund or infrastructure debt fund or public sector company shall submit within two months from the end of each financial year referred to in sub-clause (i) or sub-clause (ii) of clause (iv) of sub-rule (3), or, as the case may be, in sub-clause (i) or sub-clause (ii) of clause (v) of sub-rule (3), a certificate from an accountant as defined in the Explanation to sub-section (2) of section 288, specifying the amount invested in each year in Form No. 5BA."; Explanation below sub-rule (7) shall be omitted; after sub-rule (7) the following shall be ins....

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....tuted, namely:- "FORM NO. 5B [See sub-rule (1) rule 8B] Application for notification of a zero coupon bond under clause (48) of section 2 of the Income-tax Act, Name of the applicant 1961 2. Category (Please tick one): 3. Address 4. 5. 6. Permanent Account Number of the applicant Jurisdictional Assessing Officer Date of incorporation/registration (Please enclose copy of certificate of incorporation/ registration) Infrastructure capital company/ Infrastructure capital fund/ Infrastructure debt fund/Public sector company Dd/mm/yyyy 10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] 7. In case of an Infrastructure debt fund in row 2.- 8. 10. 11. 12. (a) date of approval under section 10(47) of the Act....

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....nt responsible for execution of project: [भाग II खण्ड 3 ( i ) ] (dd/mm/yyyy) ment Operations commercial operations of project भारत का राजपत्र : असाधारण (dd/mm/yy yy) (dd/mm/yy yy) [Applicable in case of Infrastructur e Debt Fund] (vii) (viii) (ix) (Attach organisation structure chart) (xi) S. Source Amount S. Designation Name No. Qualifi- cation No. (In Rs) 1.Director 1. Zero 2. Trustee Coupon 3. Others Bond (i) (ii) (iii) (iv) 2. Own Funds Exper- ience 3. Other loan and and Performa nce borrowings Name Address PAN/Aadhar 4. Issue of rupee den....

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....not applicable]. Place: Date: Signature Yours faithfully, Signature of the authorised signatory. Name.... Designation...... Note: 1. For column (xiii) in row 17, Financial Year 1 shall be the financial year immediately following the financial year in which the bond is issued as provided in row 15. Financial Year 2 to 6 in columns (xiv) to (xviii) in the said row shall be computed automatically from Financial Year 1. 2. The application shall be furnished along with the documents mentioned below: (a) Attach copy of Notification of Infrastructure Debt Fund under section 10(47) of the Income-tax Act, 1961 as per row number 3.. (b) Attach certificate of registration/incorporation as per row number 7. (c) Attach copy of organisati....