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[Cites 0, Cited by 0] [Section 10(23FD)] [Section 10] [Entire Act]

Union of India - Subsection

Section 10(23FD)(e) in The Income Tax Act, 1961

(e)a non-banking financial company registered as an Infrastructure Finance Company as referred to in notification number RBI/2009-10/316 issued by the Reserve Bank of India or in an Infrastructure Debt Fund, a non-banking finance company, as referred to in the Infrastructure Debt Fund - Non-Banking Financial Companies (Reserve Bank) Directions, 2011, issued by the Reserve Bank of India, having minimum ninety per cent lending to one or more of the companies or enterprises or entities referred to in item (b):]