U/s 10(46) of IT Act 1961 - Central Government notifies , ‘the Kotak Infrastructure Debt Fund Limited'
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....NANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 22/2022 New Delhi, the 31st March, 2022 S.O. 1536(E).-In exercise of the powers conferred by clause (47) of section ....
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....ovisions 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 the regard, and (ii) that the infrastructure debt fund shall f....