Central Government notifies IDFC Infrastructure Finance Limited as an infrastructure debt fund for the assessment year 2020-21 and subsequent assessment years - 83/2019 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 83/2019 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 Income-tax 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. [F. No. 178/16/2016-ITA-I] PRAJNA PARAMITA, Director