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:—
(i) that the infrastructure debt fund shall conform to and comply with the provisions of the Incometax Act, 1961, rule 2F of the Income-tax Rules, 1962 and the conditions provided by the Reserve Bank of India in this regard;
(ii) that the infrastructure debt fund shall file 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.
[Notification No. 83/2019/F. No. 178/16/2016-ITA-I]
PRAJNA PARAMITA, Director
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Notification No : 83/2019Published in Income Tax
Source : https://www.incometaxindia.gov.in/communications/notification/notification_no83_2019.pdf