Infrastructure capital company - Definition / Legal Terminology - Income Tax

As per clause (26A) of section 2 of the Income-tax Act, 1961 Infrastructure capital company means - such company which makes investments by way of acquiring shares or ; providing long-term finance to any enterprise or ; undertaking wholly engaged in the business referred to in sub-section (4) of section 80-IA or sub-section (1) of section 80-IAB or ; an undertaking developing and building a housing project referred to in sub-section (10) of section 80-IB or ; a project for constructing a hotel of not less than three-star category as classified by the Central Government or a project for constructing a hospital with at least one hundred beds for patients;