Issuance of zero coupon bond by infrastructure debt fund

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..... ero coupon bond by infrastructure debt fund Clause (48) of section 2 of the Act provides for definition of zero coupon bond, as a bond issued by any infrastructure capital company or infrastructure c .....

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..... t] to issue zero coupon bond necessary amendments are proposed in clause (48) of section 2 of the Act. Rules 2F and 8B of Income-tax Rules shall be amendment subsequently after the Finance Bill 2021 i .....

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