Central Government notifies M/s. India Infradebt Limited as an infrastructure debt fund for the assessment year 2013-14 14 and subsequent assessment years

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....Income Tax Act, 1961<br>Income Tax<br>Section 010(47)<br>Inc.Tax Act 1961<br>MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 83/2016 New Delhi....

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....following conditions, namely:- (i) that the infrastructure debt fund shall conform to and comply with the provisions of the Income-tax Act, 1961 and Rule 2F of the Income-tax Rules, 1962 and ....