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The Central Government notifies the infrastructure debt fund IDFC Infrastructure Finance Limited for the purpose of clause (47) of section 10 of the Income Tax Act, 1961. The notification applies for the assessment year 2020-2021 and subsequent assessment 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 of the Reserve Bank of India. The infrastructure debt fund files its return of income under sub-section (4C) of section 139 of the Income Tax Act, 1961 on or before the due date.
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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION
New Delhi, the 21st October, 2019
S.O. 3771(E).—In exercise of the powers conferred by clause (47) of section 10 of the Income Tax Act, 1961 (43 of 1961), the Central Government hereby notifies the infrastructure debt fund namely, the ‘IDFC Infrastructure Finance Limited (PAN:AADCI5030Q)’ for the purpose of the said clause, for the assessment year 2020-2021 and subsequent assessment years subject to the following conditions, namely:—
[Notification No. 83/2019/F. No. 178/16/2016-ITA-I] PRAJNA PARAMITA, Director
