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.

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..... NOTIFICATION NO. 66/2019 New Delhi, the 16th September, 2019 (INCOME-TAX) G.S.R. 661(E).- In exercise of the powers conferred by clause (47) of section 10 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962 , namely: - .....

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