Homebuyers Seek Review of Judgment Classifying Greater Noida Industrial Authority as Secured Cred.  ||  NCLAT: Can’t Entertain Petition u/s 7 on Basis of Guarantee Invoked During Prohibited Period  ||  NCLAT: Serving Notice on E-Mail Provided in Section 7 Petition is Sufficient Compliance  ||  NCLAT: Under Section 99 of IBC Ten-Day Time Period is Directory Not Mandatory  ||  NCLAT: Court Must Adopt Lenient Approach While Condoning Delay in Refiling  ||  Delhi HC: Place Where Tormented Lady Gets Compelled to Kill Herself has No Bearing  ||  Delhi HC Upholds Direction of Single Judge Asking Wikimedia to Remove Defamatory Content of ANI  ||  Centre Notifies Effective Date of Waqf (Amendment) Act 2025  ||  SC: No Bar on Exclusive Jurisdiction Clause in Contracts through Section 28 of Contract Act  ||  SC: MCD to Start Massive Awareness Campaign to Inform Public about Duties of Waste Generators    

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 2025 - All Rights Reserved