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CBDT notifies ‘L&T Infra Debt Fund’ for the purpose of section 10(47) exemption

September 14, 2020
The Central Board of Direct Taxes (CBDT) has notified ‘L&T Infra Debt Fund (PAN: AACCL4493R)’ for the purposes of the section 10(47) of the Income-tax Act, 1961. Exemption shall be available if Infrastructure debt fund shall comply with the provisions of the Income-tax Act, 1961, rule 2F of the Income-tax Rules, 1962 and the conditions provided by the Reserve Bank of India.
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