THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 16th September, 2016
S.O. 2972(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 M/s. India Infradebt Limited as an infrastructure debt fund for the purposes of the said clause, for the assessment year 2013-14 and subsequent assessment years.
2. This notification shall be 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 and 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 on or before the due date.
[Notification No. 83/2016/F. No. 173/50/2013-ITA-I]
DEEPSHIKHA SHARMA,
Director
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