Supreme Court: Breach of Contract is Not Cheating Unless Fraud Existed From the Outset  ||  Supreme Court: Specific Performance of an Agreement to Sell May be Denied After a Long Delay  ||  Supreme Court: Section 498A IPC Applies to Live-In Relationships in Nature of Marriage  ||  Supreme Court Awards Rs.83.38 Lakh to Child Left Paralysed, Stressing Impact on the Victim’s Future  ||  J&K and Ladakh High Court: Private Trust Cannot Oppose Wakf Takeover Without Legal Authority  ||  P&H HC: Courts Cannot Grant Protection to a Minor’s Live-In Relationship Prohibited By Law  ||  Chhattisgarh High Court: NEET OMR Tampering Allegations Cannot Rest on Mere Suspicion  ||  Allahabad High Court Upholds Conviction, Says a Reliable Dying Declaration Alone Can Sustain Guilt  ||  Bombay HC Criticises ITAT for Delays in Pronouncing Orders Beyond 90-Day Limit  ||  P&H High Court Criticises Punjab For Spending on Freebies and Ads While Delaying Employee Dues    

Central Government notifies the infrastructure debt fund namely, the Kotak Infrastructure Debt Fund Limited- (Ministry of Finance ) (31 Mar 2022)

MANU/CBDT/0023/2022

Direct Taxation

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:-

(i) that the infrastructure debt fund shall conform to and comply 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 in the regard, and

(ii) that the infrastructure debt fund shall file its return of income as required by the sub-section (4C) of section 139 of the Income-tax Act, 1961 on or before the due date.

Tags : INFRASTRUCTURE DEBT   FUND   NOTIFICATION  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved