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The Central Government notifies the infrastructure debt fund named the Kotak Infrastructure Debt Fund Limited for clause (47) of section 10 of the Income-tax Act, 1961. The notification applies for the assessment year 2018-19 and subsequent years. The infrastructure debt fund complies with the provisions of the Income-tax Act, 1961, Rule 2F of the Income-tax Rules, 1962, and the conditions provided by the Reserve Bank of India. The infrastructure debt fund files its return of income as required by sub-section (4C) of section 139 of the Income-tax Act, 1961 on or before the due date.
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2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 31st March, 2022
S.O. 1536(E).—In exercise of the powers conferred by clause (47) of section 10 of Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the infrastructure debt fund namely, the ‘the Kotak Infrastructure Debt Fund Limited (PAN : AAACK5920G)’ for the purposes of the said clause, for the assessment year 2018-19 and subsequent years subject to the following conditions, namely:-
Explanatory Memorandum It is certified that no person is being adversely affected by giving retrospective effect to this notification.
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