(vi)in clause (48), with effect from the 1st day of April, 2022,––(I)in sub-clause (a), after the words “infrastructure capital fund or”, the words “infrastructure debt fund or” shall be inserted;(II)in sub-clause (b), after the words “infrastructure capital fund or”, the words “infrastructure debt fund or” shall be inserted;(III)the Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely:––
