Central Government notifies L&T Infra Debt Fund as an infrastructure debt fund for the assessment year 2018-19 and subsequent assessment years

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..... S.O. 3122(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 L T Infra Debt Fund (PAN: AACCL4493R) for the purposes of the said clause, for the assessment year 2018-2019 and subsequent years subject to the following conditions, namely:- (i) that the .....

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