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Income Tax Exemption under Section 10(47) of Income Tax Act, 1961

 

Eligible Assessee
Infrastructure debt fund

 

Nature of Income

Any income

 

 

 

 

Amount Exempt

Entire income

 

Conditions laid down for Tax Exemption u/s 10(47)

  1. The fund is set up as per prescribed guidelines

  2. The notification is issued by the Government in this regard.

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