Quick Summary
The Central Board of Direct Taxes (CBDT) has issued Circular No. 11/2025, modifying its earlier Circular No. 9/2022 on tax exemptions available under clause (23FE) of Section 10 of the Income-tax Act, 1961. The key change aligns with the Finance Act, 2025, which extends the deadline for eligible investments in infrastructure by sovereign wealth funds (SWFs), pension funds (PFs), and Abu Dhabi Investment Authority (ADIA)-owned entities. The investment window, earlier closing on March 31, 2025, h
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FAQ :
The deadline for eligible infrastructure investments to qualify for tax exemptions has been extended to March 31, 2030.
Sovereign wealth funds (SWFs), pension funds (PFs), and entities owned by the Abu Dhabi Investment Authority (ADIA) are eligible for these tax exemptions.
The exemptions are expected to boost investment in sectors such as roads, power, renewable energy, and urban development projects.
Income-tax exemptions are granted on dividends, interest, and long-term capital gains earned by specified foreign and domestic funds from eligible infrastructure investments.
The previous deadline for these exemptions was March 31, 2025.
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