(55)"infrastructure capital company" means a company which makes investments by acquiring shares or providing long-term finance to––(a)any enterprise or undertaking wholly engaged in the business referred to in section 80-IA(4) or 80-IAB(1) of the Income-tax Act, 1961; or(b)an undertaking developing and building––(i)a housing project referred to in section 80-IB(10) of the Income-tax Act, 1961; or(ii)a project for constructing a hotel of not less than three star category as classified by the Central Government; or(iii)a project for constructing a hospital with at least one hundred beds for patients;
