(d)the pro rata amount of discount on a zero coupon bond having regard to the period of life of such bond calculated in the manner, as may be prescribed, where––(i)"discount" means the difference between the amount received or receivable by the infrastructure capital company or infrastructure capital fund or public sector company or scheduled bank issuing the bond, and the amount payable on maturity or redemption of such bond;(ii)"period of life of bond" means the period commencing from the date of issue of the bond and ending on the date of the maturity or redemption of such bond;
