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Rule 2F - Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10. - Income-tax Rules, 1962

Extract

  1. 28/2022 - Dated: 6-4-2022 - Income Tax - Income-tax (8th Amendment) Rules, 2022
  2. 22/2022 - Dated: 31-3-2022 - Income Tax - U/s 10(46) of IT Act 1961 - Central Government notifies , ‘the Kotak Infrastructure Debt Fund Limited'
  3. 74/2020 - Dated: 11-9-2020 - Income Tax - Central Government notifies L&T Infra Debt Fund as an infrastructure debt fund for the assessment year 2018-19 and subsequent assessment years
  4. 83/2019 - Dated: 21-10-2019 - Income Tax - Central Government notifies IDFC Infrastructure Finance Limited as an infrastructure debt fund for the assessment year 2020-21 and subsequent assessment years
  5. 66/2019 - Dated: 16-9-2019 - Income Tax - Income-tax (7th Amendment) Rules, 2019 - Setting up an Infrastructure Debt Fund for the purpose of exemption u/s 10(47) - Additional condition of Lock-in-period of 3 years in case of Non-Residents removed.
  6. 83/2016 - Dated: 16-9-2016 - Income Tax - Central Government notifies M/s. India Infradebt Limited as an infrastructure debt fund for the assessment year 2013-14 14 and subsequent assessment years
  7. 84/2015 - Dated: 20-10-2015 - Income Tax - The Income-Tax (17th Amendment) Rules. 2015

 

 

 

 

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