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[Cites 0, Cited by 0] [Section 8B(3)] [Section 8B] [Entire Act]

Union of India - Subsection

Section 8B(3)(ii) in Income Tax Rules, 1962

(ii)the infrastructure capital company or infrastructure capital fund or public sector company proposing to issue a zero coupon bond has an investment grade rating from at least two credit rating agencies registered under sub-section (1A) of section 12 of the Securities and Exchange Board of India Act, 1992 (15 of 1992);